Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Himachal Pradesh Circular: Exporters Must Submit Bond or LUT for Tax-Free Exports Under IGST Act Section 16(3), Rule 96A.</h1> The circular from the Excise and Taxation Department of Himachal Pradesh addresses the submission of a bond or Letter of Undertaking (LUT) by exporters for exporting goods without paying Integrated Tax under the IGST Act. It outlines the procedures and conditions under Section 16(3) of the IGST Act and Rule 96A of the Himachal Pradesh GST Rules. Exporters must submit a bond or LUT in FORM GST RFD-11 to the jurisdictional Commissioner before export. The circular clarifies that until an administrative mechanism is in place, the Central Tax officer will accept these documents, ensuring exporters face minimal procedural hurdles.