Letter of Undertaking

Master Circular on Refunds under GST – Fully electronic refund process through FORM GST RFD-01 and single disbursement – Circular No. 125/44/2019-GST dated 18.11.2019

November 18, 2019

Circular No. 125/44/2019 – GST CBEC-20/16/04/18-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi,Dated the 18th November, 2019 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All) / The Principal Director Generals/ Director Generals (All)The Principal Chief Controller of Accounts (CBIC) Madam/Sir, Subject: Fully electronic

Master Circular on Refunds under GST – Fully electronic refund process through FORM GST RFD-01 and single disbursement – Circular No. 125/44/2019-GST dated 18.11.2019 Read Post »

Clarification in respect of goods sent/taken out of India for exhibition or on consignment basis for export promotion – Circular No. 108/27/2019-GST dated 18.07.2019

July 18, 2019

Circular No. 108/27/2019-GST CBEC-20/06/03/2019-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi,Dated the 18th July, 2019 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All)The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Customs /

Clarification in respect of goods sent/taken out of India for exhibition or on consignment basis for export promotion – Circular No. 108/27/2019-GST dated 18.07.2019 Read Post »

Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Circular No. 40/14/2018-GST dated 06.04.2018

April 6, 2018

Circular No. 40/14/2018-GST F. No. 349/82/2017-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and Customs(GST Policy Wing) New Delhi, April 6, 2018 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners/Commissioners of Central Tax (All) / The Principal Director Generals / Director Generals (All) Madam/Sir, Subject: Clarification on issues related

Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Circular No. 40/14/2018-GST dated 06.04.2018 Read Post »

Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Circular No. 08/08/2017-GST dated 04.10.2017

October 4, 2017

Circular No. 08/08/2017-GST F. No. 349/74/2017-GST (Pt.) Vol.-IIGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Excise and CustomsGST Policy Wing New Delhi, Dated the 4th October, 2017 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/Director Generals (All) Madam/Sir, Subject: Clarification on issues related to furnishing of

Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Circular No. 08/08/2017-GST dated 04.10.2017 Read Post »

Conditions and safeguards for furnishing a Letter of Undertaking (LOU) in place of a Bond by a registered person who intends to supply goods or services for export/ zero-rated supply/ SEZ without payment of GST – CGST Notification No. 37/2017 – Central Tax dated 04.10.2017

October 4, 2017

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 4th October, 2017 No. 37/2017 – Central Tax G.S.R. 1218(E).—In exercise of the powers conferred by section 54 of the Central Goods and Services Tax Act, 2017, and section 20 of the Integrated Goods and Services Tax Act,

Conditions and safeguards for furnishing a Letter of Undertaking (LOU) in place of a Bond by a registered person who intends to supply goods or services for export/ zero-rated supply/ SEZ without payment of GST – CGST Notification No. 37/2017 – Central Tax dated 04.10.2017 Read Post »

Clarification on issues related to furnishing of Bond/Letter of Undertaking for Exports – Circular No. 05/05/2017-GST dated 11.08.2017

August 11, 2017

This Circular is rescinded by Circular No. 8/8/2017-GST dated 04.10.2017 Circular No. 05/05/2017-GST F. No. 349/82/2017-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Excise and CustomsGST Policy Wing New Delhi, Dated the 11th August, 2017 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All)The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject:

Clarification on issues related to furnishing of Bond/Letter of Undertaking for Exports – Circular No. 05/05/2017-GST dated 11.08.2017 Read Post »

Issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Circular No. 04/04/2017-GST dated 07.07.2017

July 7, 2017

This Circular is rescinded by Circular No. 8/8/2017-GST dated 04.10.2017 Circular No. 04/04/2017-GST F. No. 349/82/2017-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Excise and Customs(GST Policy Wing)*** New Delhi, the 7th July, 2017 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners/ Commissioners of Central Tax (All) Madam/Sir, Subject: Issues related

Issues related to furnishing of Bond/ Letter of Undertaking for Exports – Circular No. 02/02/2017-GST dated 04.07.2017

July 4, 2017

This Circular is rescinded by Circular No. 8/8/2017-GST dated 04.10.2017 Circular No. 02/02/2017-GST F. No. 349/82/2017-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Excise and CustomsGST Policy Wing New Delhi, Dated the 4th July, 2017 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) Madam/Sir, Subject: Issues related to furnishing of