Submission of Bond/Letter of Undertaking by the Exporter in respect of Exports without payment of Integrated Tax under the IGST Act.

Zero rated supply: exporters may furnish bond/LUT to avoid IGST payment and claim refunds, accepted by state tax officers.

A registered person making zero rated supply may export under bond or Letter of Undertaking without payment of integrated tax and claim refund of unutilized input tax credit; the exporter must furnish, prior to export, a bond/LUT binding to pay tax with interest if goods are not exported or export proceeds are not received within specified statutory periods. The State will accept bond/LUT at the jurisdictional Assistant Commissioner/Local GST Office/Commercial Tax Officer or Sub GST Office until taxpayers are administratively assigned to Central or State authorities.