circular no. 2 &3

Circular No. 2/2/2017-GST

F. No. 349/82/2017-GST Government of India Ministry of Finance Department of Revenue

Central Board of Excise and Customs GST Policy Wing

New Delhi, Dated the 4thJuly, 2017

To,

The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)

Madam/Sir,

Subject: Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg.

Various communications have been received from the field formations and exporters on the issue of difficulties being faced while supplying the goods or services for export without payment of integrated tax and filing the FORM GST RFD -11 on the common portal (www.gst.gov.in), because of which exports are being held up.

2.         Whereas, as per rule 96A of the Central Goods and Services Tax Rules, 2017, 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. This bond or Letter of Undertaking is required to be furnished in FORM GST RFD-11 on the common portal. Further, Circular No. 26/2017- Customs dated 1st July, 2017 has clarified that the procedure as prescribed under rule 96A of the said rules requires to be followed for the export of goods from 1st July, 2017.

3.         Another issue being raised by various stakeholders is that the Bond/Letter of

Undertaking is required to be given through the proper officer which is to be furnished to the jurisdictional Commissioner as per sub-rule (1) of rule 96A of the said rules. Taking cognizance of the fact that a large number of such Bonds/Letter of Undertakings would be required to be filed by the registered exporters who would be located at a distance from the office of the jurisdictional Commissioner, it is understood that the furnishing of such bonds/undertakings before the jurisdictional Commissioner may cause hardship to the exporters.

4.         Thus, in exercise of the powers conferred by sub-section (3) of section 5 of the CGST Act, 2017, it is hereby stated that the acceptance of the Bond/Letter of Undertaking required to be furnished by the exporter under rule 96A of the said rules shall be done by the jurisdictional Deputy/Assistant Commissioner.

5.          Further, in exercise of the powers conferred by section 168 of the said Act, for the purpose of uniformity in the implementation of the said Act, the Bond/Letter of Undertaking required to be furnished under rule 96A of the said rules may be furnished manually to the jurisdictional Deputy/Assistant Commissioner in the format specified in FORM RFD-11 till the module for furnishing of FORM RFD-11 is available on the common portal. The exporters may download the FORM GST RFD-11 from the website of the Central Board of Excise and Customs (www.cbec.gov.in) and furnish the duly filled form to the jurisdictional Deputy/Assistant Commissioner.

6.         The above specified provisions shall be applicable to all applications which have been filed on or after 1st July, 2017. It is requested that suitable trade notices may be issued to publicize the contents of this circular.

7.         Difficulty, if any, in the implementation of the above instructions may please be

brought to the notice of the Board. Hindi version would follow.

Sd/-(Upender Gupta)

Commissioner (GST)

Circular No. 3/3/2017 - GST

F. No. 349/75/2017-GST Government of India Ministry of Finance Department of Revenue

Central Board of Excise and Customs GST Policy Wing

New Delhi, Dated the 5th July, 2017

To,

The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)/ Director General of Systems

Madam/Sir,

Subject: Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg.

In exercise of the powers conferred by clause (91) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with Section 20 of the Integrated Goods and Services Tax Act (13 of 2017) and subject to sub-section (2) of section 5 of the Central Goods and Services Tax Act, 2017, the Board, hereby assigns the officers mentioned in Column (2) of the Table below, the functions as the proper officers in relation to the various sections of the Central Goods and Services Tax Act, 2017 or the rules made thereunder given in the corresponding entry in Column (3) of the said Table:-

Table

S. No.	Designation of the officer	Functions under Section of the Central Goods and Services Tax Act, 2017 or the rules made thereunder
(1)	(2)	(3)
1.	Principal Commissioner/ Commissioner of Central Tax	i.          Sub- section (7) of Section 67 ii.         Proviso to Section 78
2.	Additional or Joint Commissioner of Central Tax	i.          Sub- sections (1), (2), (5) and (9) of Section 67 ii.         Sub-section (1) and (2) of Section 71 iii.        Proviso to section 81 iv.        Proviso to sub-section (6) of Section 129 v.         Sub-rules (1),(2),(3) and (4) of Rule

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		139 vi.        Sub-rule (2) of Rule 140
3.	Deputy or Assistant Commissioner of Central Tax	i.          Sub-sections (5), (6), (7) and (10) of Section 54 ii.         Sub-sections (1), (2) and (3) of Section 60 iii.        Section 63 iv.        Sub-section (1) of Section 64 v.         Sub-section (6) of Section 65 vi.        Sub-sections (1), (2), (3), (5), (6), (7), (9), (10) of Section 74 vii.       Sub-sections (2), (3), (6) and (8) of Section 76 viii.      Sub-section (1) of Section 79 ix.        Section 123 x.         Section 127 xi.        Sub-section (3) of Section 129 xii.       Sub- sections (6) and (7) of Section 130 xiii.      Sub- section (1) of Section 142 xiv.      Sub-rule (2) of Rule 82 xv.       Sub-rule (4) of Rule 86 xvi.      Explanation to Rule 86 xvii.     Sub-rule (11) of Rule 87 xviii. Explanation 2 to Rule 87 xix.      Sub-rules (2) and (3) of Rule 90 xx.            Sub-rules (2) and (3) of Rule 91 xxi.            Sub-rules(1), (2), (3), (4) and (5) of Rule 92 xxii.     Explanation to Rule 93 xxiii. Rule 94 xxiv. Sub-rule (6) of Rule 96 xxv.     Sub-rule (2) of Rule 97 xxvi. Sub-rule (2), (3), (4), (5) and (7) of Rule 98 xxvii. Sub-rule (2) of Rule 100 xxviii. Sub-rules (2), (3), (4) and (5) of Rule 101 xxix. Rule 143 xxx. Sub-rules (1), (3), (4), (5), (6) and (7) of Rule 144 xxxi. Sub-rules (1) and (2) of Rule 145 xxxii. Rule 146 xxxiii. Sub-rules (1), (2), (3), (5), (6), (7), (8), (10),(11), (12), (14) and (15) of Rule 147 xxxiv. Sub-rules(1),(2) and (3) of Rule 151 xxxv. Rule 152 xxxvi. Rule 153 xxxvii.Rule 155

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		xxxviii.      Rule 156
4.	Superintendent of Central Tax	i.          Sub- section (6) of Section 35 ii.         Sub-sections (1) and (3) of Section 61 iii.        Sub-section (1) of Section 62 iv.        Sub-section (7) of Section 65 v.         Sub-section (6) of Section 66 vi.        Sub-section (11) of Section 67 vii.       Sub-section (1) of Section 70 viii.      Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 73 ix.        Sub-rule (6) of Rule 56 x.         Sub-rules (1), (2) and (3) of Rule 99 xi.        Sub-rule (1) of Rule 132 xii.       Sub-rule (1), (2), (3) and (7) of Rule 142 xiii.      Rule 150
5.	Inspector of Central Tax	i.        Sub-section (3) of Section 68 ii.       Sub- rule (17) of Rule 56 iii.      Sub- rule (5) of Rule 58

2.         It is requested that suitable trade notices may be issued to publicize the contents of

this circular.

3.         Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.

-sd-(Upender Gupta)

Commissioner (GST)

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