CBEC Circular No. 26/2017-Customs: Regarding Export Procedure and Sealing of Containerized Cargo

Letter of Undertaking for export of goods or services without payment of integrated tax
(See rule 96)

To

The President of India (hereinafter called the “President”), acting through the proper officer

I/We………………………………………………………… of……………………………………………………(address of the registered person)
having Goods & Services Tax Identification Number No…………………….., hereinafter called “the undertaker(s) including
my/our respective heirs, executors/ administrators, legal representatives/successors and assigns
by these presents, hereby jointly and severally undertake on this……………………………………………… day of……………………..
to the President

(a) to export the goods or services supplied without payment of integrated tax within time
specified in sub-rule (9) of rule 96 ;

(b) to observes all the provisions of the Goods and Services Tax Act and rules made thereunder,
in respect of export of goods or services;

(c) pay the integrated tax, thereon in the event of failure to export the goods or services, along
with an amount equal to eighteen percent interest per annum on the amount of tax not paid, from
the date of invoice till the date of payment.

I/We declare that this undertaking is given under the orders of the proper officer for the
performance of enacts in which the public are interested.

IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written
by the undertaker(s)

Signature(s) of undertaker(s).

Date :
Place :

Witnesses

(1) Name and Address                                                                                               Occupation
(2) Name and Address                                                                                               Occupation

Accepted by me this………………………………..day of…………………………………………. (month)…………………….
(year)

…………………………………………………of……………………………………….

(Designation)
for and on behalf of the President of India.”.