Delegation of authority for acceptance of export bonds and LUTs to local deputy commissioners reduces exporter compliance burden. Delegation of authority to accept bonds and Letters of Undertaking (LUT) for exports without payment of integrated tax to the jurisdictional Deputy Excise and Taxation Commissioner is authorized under the State GST Act and rules to reduce hardship and compliance burden on registered exporters by enabling district-level acceptance of bonds/LUTs.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Delegation of authority for acceptance of export bonds and LUTs to local deputy commissioners reduces exporter compliance burden.
Delegation of authority to accept bonds and Letters of Undertaking (LUT) for exports without payment of integrated tax to the jurisdictional Deputy Excise and Taxation Commissioner is authorized under the State GST Act and rules to reduce hardship and compliance burden on registered exporters by enabling district-level acceptance of bonds/LUTs.
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