TMI BlogExport of goods or services under bond or Letter of UndertakingX X X X Extracts X X X X X X X X Extracts X X X X ..... tter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, 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, 2 [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 exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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.] ------------ Notes:- 1. Inserted vide notification no. 15/2017 dated 1.7.2017, w.e.f. 1st day of July, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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