The Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Rules, 2017
Chapter-X Refund
Rule 96A: 1[Export] of goods or services under bond or Letter of Undertaking.
2[96A. (1) Any registered person availing the option to supply goods or services for export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissionerc1, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of —
(a) fifteen days after the expiry of three months 3[, or such further period as may be allowed by the Commissioner,] from the date of issue of the invoice for export, if the goods are not exported out of India; or
4[(b) fifteen days after the expiry of one year, or the period as allowed under the Foreign Exchange Management Act, 1999 (42 of 1999) including any extension of such period as permitted by the Reserve Bank of India, whichever is later, from the date of issue of the invoice for export, or such further period as may be allowed by the Commissioner, if the payment of such services is not received by the exporter in convertible foreign exchange or in Indian rupees, wherever permitted by the Reserve Bank of India.]
(2) The details of the export invoices contained in FORM GSTR-1 5[, as amended in FORM GSTR-1A if any,] furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system.
6[Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.]
(3) Where the goods are not exported within the time specified in sub-rule (1) and the registered person fails to pay the amount mentioned in the said sub-rule, the export as allowed under bond or Letter of Undertaking shall be withdrawn forthwith and the said amount shall be recovered from the registered person in accordance with the provisions of section 79.
(4) The export as allowed under bond or Letter of Undertaking withdrawn in terms of sub-rule (3) shall be restored immediately when the registered person pays the amount due.
(5) The Board, by way of notificationn1, may specify the conditions and safeguards under which a Letter of Undertaking may be furnished in place of a bond.
(6) The provisions of sub rule (1) shall apply, mutatis mutandis, in respect of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit without payment of integrated tax.]
References
Amendments:
1. Substituted by Central Goods and Services Tax (Amendment) Rules, 2019 vide Notification No. 03/2019-Central Tax dated 29th January, 2019, w.e.f. 01.02.2019, for the words in the Marginal heading “Refund of integrated tax paid on export”.
2. Inserted by the Central Goods and Services Tax (Third Amendment) Rules, 2017 vide Notification No. 15/2017-Central Tax dated 1st July, 2017, w.e.f. 01.07.2017.
3. Inserted by Central Goods and Services Tax (Tenth Amendment) Rules, 2017 vide Notification No. 47/2017-Central Tax dated 18th October, 2017, w.e.f. 18.10.2017.
4. Substituted by Central Goods and Services Tax (Amendment) Rules, 2024 vide Notification No. 12/2024-Central Tax dated 10th July, 2024, w.e.f. 10.07.2024, for the clause:
“(b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange *[or in Indian rupees, wherever permitted by the Reserve Bank of India].”
*Inserted by Central Goods and Services Tax (Amendment) Rules, 2019 vide Notification No. 03/2019-Central Tax dated 29th January, 2019, w.e.f. 01.02.2019.
5. Inserted by Central Goods and Services Tax (Amendment) Rules, 2024 vide Notification No. 12/2024-Central Tax dated 10th July, 2024, w.e.f. 10.07.2024.
6. Inserted by Central Goods and Services Tax (Eleventh Amendment) Rules, 2017 vide Notification No. 51/2017-Central Tax dated 28th October, 2017, w.e.f. 28.10.2017.
Notifications:
N1. For specifies conditions and safeguards for furnishing a Letter of Undertaking in place of a Bond by a registered person who intends to supply goods or services for export without payment of integrated tax, refer Notification No. 37/2017-Central Tax dated 04.10.2017.
Circulars:
C1. The acceptance of the Bond/Letter of Undertaking required to be furnished by the exporter under rule 96A of the CGST Rules, 2017 shall be done by the jurisdictional Deputy/Assistant Commissioner, refer Circular No. 2/2/2017-GST dated 04.07.2017.
C2. For Eligibility to export under Letter of Undertaking (LUT), Validity of LUT, Form for bond/LUT, Documents for LUT, Time for acceptance of LUT/Bond, Bank Guarantee, Clarification regarding running bond, Sealing by Officers, Purchases from manufacturer and Form CT-1, Transactions with EOUs, Realization of export proceeds in INR, Jurisdictional Officer etc., refer Circular No. 8/8/2017-GST dated 04.10.2017.
C3. For Fully electronic refund process through FORM GST RFD-01 and single disbursement, refer Circular No. 125/44/2019-GST dated 18.11.2019.