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Compliance Requirements under Rule 96A:

1. Furnishing of Bond or Letter of Undertaking

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 Commissioner.

Binding Commitment:

The registered person binds himself to pay the tax due along with interest specified under sub-section (1) of section 50 within the following periods:

(a) For Export of Goods

Fifteen days after the expiry of three months (or such further period as may be allowed by the Commissioner) from the date of issue of the invoice for export.

Condition: If the goods are not exported out of India.

(b) For Export of Services

Time Limit: 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.

Condition: If the payment of such services is not received by the exporter in convertible foreign exchange.

2. Electronic Transmission of Export Details

Transmission to Customs

The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs.

Confirmation from Customs

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 Customs system.

Extended GSTR-1 Deadline

Where the date for furnishing FORM GSTR-1 has been extended under section 37:

• • The supplier shall furnish information relating to exports as specified in Table 6A of FORM GSTR-1
  • After the return in FORM GSTR-3B has been furnished
  • The same shall be transmitted electronically to the Customs system

Auto-Drafting

The information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.

3. Withdrawal of Export Facility

Trigger Conditions:

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 sub-rule (1):

Consequences:

1. 1. The export facility allowed under bond or Letter of Undertaking shall be withdrawn forthwith
   2. The said amount shall be recovered from the registered person in accordance with the provisions of section 79

Restoration of Export Facility

The export facility withdrawn under shall be restored immediately when the registered person pays the amount due.

Board’s Power to Specify Conditions

The Board, by way of notification, may specify:

• • Conditions under which a Letter of Undertaking may be furnished in place of a bond
  • Safeguards under which a Letter of Undertaking may be furnished in place of a bond

Purpose: Determines eligibility criteria and procedural requirements for using LUT instead of bond.

4. Application to SEZ Supplies

The provisions of sub-rule (1) shall apply, mutatis mutandis (with necessary changes), 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

Effect: All provisions of sub-rule (1) apply to SEZ supplies with necessary modifications to suit the nature of SEZ transactions.