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of <h1>Guidance for Nagaland Exporters on Submitting Bond or LUT for GST Compliance to Simplify Export Procedures.</h1> The circular addresses issues concerning the furnishing of a bond or letter of undertaking (LUT) for exports under the Goods and Services Tax (GST) framework. It provides guidance for exporters from Nagaland on the procedural aspects of submitting these documents to comply with GST regulations. The notice clarifies the requirements and conditions under which exporters can opt to furnish a bond or LUT, aiming to streamline the export process and ensure adherence to GST rules. This guidance is part of the broader effort to facilitate ease of doing business for exporters in the state.
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