Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports.

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..... ious communications have been received from the field formations (i.e. jurisdictional officers) and exporters that the LUTs being submitted online in FORM GST RFD-11 on the common portal are not visible to the jurisdictional officers of Central Board of Indirect Taxes and Customs and of a few States. Therefore, a need was felt for a clarification regarding the acceptance of LUTs being submitted on .....

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..... covered that an exporter whose LUT has been so accepted, was ineligible to furnish an LUT in place of bond as per Notification No. 37/2017-Central Tax, then the exporter's LUT will be liable for rejection. In case of rejection, the LUT shall be deemed to have been rejected ab initio." 3. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the .....

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