Export Procedures under GST Regime with relevant Undertakings and Bonds Formats.

CEPC/SEC/GST/2017-18                                          Date : 6th  July 2017

 

All Members of CEPC                                      

 

SUB: Export Procedures under GST Regime with relevant Undertakings and Bonds Formats.

 

Dear Members,

 

            We are forwarding herewith some important Circulars/Undertakings/Bond Formats pertaining to changes in Export Procedures under GST regime.

 

1.    Export procedure under GST- Circular No. 26/2017-Customs

2.    Changes in BE/SB Declaration- Public Notice - 80/2017

3.    Circular related to furnishing of Bond/ Letter of Undertaking for Exports-  Circular No. 2/2/2017-GST

4.    Format of  Letter of Undertaking for Export of Goods and Services without payment of Integrated Tax -

5.    Format of Bond for Export of Goods and Services without payment of Integrated Tax

6.    Format of Bond or Letter     of Undertaking for Export of Goods and Services. – Form GST RFD-11

7.    Performa of different types of Invoices, Bill of Supply, Debit/Credit Note etc. under GST – GST pdf.

The Following information may be relevant and pertinent to your export business:

 

1.  LETTER OF UNDERTAKING:- A Letter of Undertaking (as per attached Format &  for reference please see circular No.26/2017-Customs) to be submitted to the GST Office(Old Excise Office) on a Stamp paper of Rs.100 & on submission they will give you a Unique Number of Submission & it Should be mentioned on the Invoice.

 

·         2. INVOICE:- Products Continues to be Exported as per old format of Invoice but with the following endorsement & additions (for reference please see Public Notice – 80/2017 Nhava Sheva):

ENDORSEMENT:

“SUPPLY MEANT FOR EXPORT UNDER LUT WITHOUT PAYMENT OF INTEGRATED TAX”

 

ADDITIONS:

“Unique Number provided by GST Office on Submission of above LUT should be mentioned on Invoice” & GSTIN should be mentioned on the invoices.

 

3.    3. DECLARATIONS TO BE SUBMITTED TO CUSTOM REGARDING DUTY DRAWBACK:-

 

The Custom Department has allowed the Duty Drawback at older rates for a period of 3 Months but in order to claim the Old rates of Duty Drawback the Exporter has to file the below declarations (for reference please see Public Notice – 80/2017 Nhava Sheva):-

 

DBK001 – “I declare that no Input tax credit of the Central Goods & Service Tax or the Integrated        Goods & Service Tax has been availed for any of the Inputs or Input Services used in the Manufacture of the Export Goods.”

 

DBK003 – “ I declare that the CENVAT Credit on the Inputs or Input Services used in the Manufacture of the Export Goods has not been carried forward in terms of the Central Goods & Service Tax Act,2017.”

The above Declarations are to be submitted on the Letter head of the Concerned Exporter to the Custom Department at the time of Shipment.

 

File name attached     PN_NO_80-2017 - Implementation of GST in Customs–Changes in BE/SB Declaration.pdf

 

Please note that in view of the GST all exporters are required to submit a letter of undertaking/bond to the customs for non-payment of IGST on their export. This requirement of filing LU/Bond is to be done for all exports w.e.f. 1st July 2017

 

Kindly Requested to URGENTLY advise to us “AS OTHER EXPORTERS BOND/LU” for Letter of Undertaking on Non-Judicial Stamp of Rs. 1000/- as per given format duly signed by partner/proprietor/director & notarized along with Form RFD-11 on your letter head.

 

Filename attached 1. circularno-2-gst2017.pdf          2. Format - Letter of Undertaking.pdf    3. Format for Bond                   4. Form RFD-11.pdf

 

4.    4. Other Important points:

 

1. Existing sealing procedure to continue till 31st August 2017. New procedure of self sealing to be followed w.e.f September 01, 2017.

 

2. Any exporter desirous of availing self sealing procedure shall inform the jurisdictional Custom Officer of the rank of Superintendent or Appraiser of Customs, at least 15 days before the first planned movement of a consignment from his/her factory/ premises, about the intention to follow self- sealing procedure to export goods from the factory premises or warehouse.

 

3. Requirement of ARE-1 has been dispensed away with from July 01, 2017.

 

4. Shipping bills format have been revised to make them compliant as per IGST law.

 

5. The exporter intending to clear export goods on self-clearance (without employing a Customs Broker) shall file the Shipping Bill under digital signature.

 

File name Attached   Export procedure under GST.pdf

                                                                  

      Yours sincerely,

 

                                                                                    Subodh Kumar Gupta

                                                                        Acting Executive Director-cum-Secretary

 
Please see attached documents.
https://docs.google.com/viewer?url=http://www.indiancarpets.com/pdf/eoi.pdf&embedded=true
Export procedure and sealing of containerized cargo-regarding.    
Implementation of GST in Customs–Changes in BE/SB Declaration    
Issues related to furnishing of Bond/ Letter of Undertaking for Export    
Letter of Undertaking for export of goods or services without payment of integrated tax    
Bond for export of goods or services without payment of integrated tax    
furnishing of bond or letter of undertaking for export og goods or services    
Goods and Services Tax