Form RFD-11 is a GST refund application form that is furnished if a taxpayer wants to make exports transactions without payment of IGST. Filing Letter of Undertaking (LUT) in form RFD-11 has been made mandatory by the government as per rule 96A of CGST Rule-2017 notified by GST Notification No. 16/2017 dated 07-07-2017. LUT has to be filed /submitted online before exporting the goods/services.
To explain in simple terms, any registered person availing the option to supply goods or services for export without payment of IGST needs to furnish, a bond or a LUT in Form GST RFD-11.
Here are the details of the form RFD-11:
Just like other forms, basic information about applicants needs to be provided in this form too. This basic information includes:
- GSTIN/Temporary ID
- Legal Name
The 3rd section states the type of document that needs to be furnished and the 4th section has the details of the bond which is being furnished. The next part of the form is the bond declaration i.e. Bond for export of goods or services without payment of integrated tax. Have a detailed view of the form RFD-11 and the LUT in it for better understanding:
The refund application forms in GST start from RFD-01 and RFD-01A.
After RFD-01, the acknowledgement is received in Form RFD 02. The Form RFD 03, which is the deficiency memo, suggests any pending/ missing status in the application. Form RFD 04 is the provisional refund order after which Form RFD 05, the payment advice is issued. It is followed by the Final Refund Order in Form RFD 06, while Form RFD-07 is an order for complete adjustment of sanctioned GST Refund and, Form RFD-08 the notice of rejection of the application for refund. Form RFD-09 is also known as Reply to Show Cause Notice. It is the reply by the applicant on form RFD-08. The second-last form is FORM RFD-10 followed by form RFD-11 which is used to furnish LUT.
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