Rule 96A - Export of goods or services under bond or Letter of Undertaking
CGST Rules, 2017
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Source control: The text/status on this page is tied to the official source gateway and the Phase 1 legal-review register. Open official source.
Finin2min Summary - Rule in 2 Minutes
Current LUT/Bond rule uses three months for goods and, for services, the later of one year or FEMA- permitted period, with extensions; GSTR-1A amendments are recognised.
Exact operative text
96A. Export of goods or services under bond or Letter of Undertaking.- A registered person exporting without
payment of integrated tax furnishes FORM GST RFD-11 and undertakes to pay tax with interest if goods are
not exported within three months (plus permitted extension) or export-service consideration is not realised
within the later of one year or the FEMA-permitted period (plus permitted extension). Export invoice details in
FORM GSTR-1, as amended in FORM GSTR-1A if any, are transmitted to Customs.
Paragraph-wise decode
Current LUT/Bond rule uses three months for goods and, for services, the later of one year or FEMA- permitted period, with extensions; GSTR-1A amendments are recognised.
Section-Rule-Form-Notification bridge
No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.
The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.
Practical example
Apply the rule to the relevant form, period, portal event and evidence trail before reaching a compliance conclusion.
Professional alert
Verify the latest official active Rule page, amending Gazette and portal version before filing or advising.
Implementation checklist
- Fix the transaction, taxable period and jurisdiction.
- Read every subsection, proviso, explanation and omission marker.
- Open the mapped Rule, form, notification and circular.
- Test State/UT variation and portal version.
- Preserve evidence, approvals, working papers and acknowledgements.
- Record the conclusion, assumptions, source date and reviewer.
Evidence and retention checklist
- Contract, purchase order, invoice or underlying transaction document.
- Registration, return, ledger, challan and portal acknowledgement.
- Official Act/Rule/notification version used and effective date.
- Internal tax position paper, computation and management approval.
- Correspondence, notices, replies, orders and appeal papers where applicable.
Practical Q&A
- What does rule 96A regulate?
- It regulates export of goods or services under bond or letter of undertaking. Read the exact text, conditions, exceptions and transaction date together.
- Which subordinate law should be checked?
- No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
- What evidence should be retained?
- Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
- Can portal behaviour override the statute?
- No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.