Section 96A(1) in Rajasthan Goods and Services Tax Rules, 2017
(1)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 himself to pay the tax due along with the interest specified under sub-section (1) of Section 50 within a period of, -(a)fifteen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not exported out of India; or(b)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, if the payment of such services is not received by the exporter in convertible foreign exchange.
