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<h1>Export Without Integrated Tax: Submit Bonds or LUTs as per CGST Rules 2017 by July 31, 2017.</h1> The circular addresses issues related to the submission of Bonds or Letters of Undertaking (LUT) for exporting goods and services without paying Integrated Tax. Exporters must furnish a bond or LUT as per the Central Goods and Services Tax Rules, 2017. Eligible exporters can submit an LUT instead of a bond under specified conditions. The bond should cover the estimated tax liability, and a bank guarantee may be required based on the exporter's track record. LUTs are valid for twelve months, and all exporters must comply with revised submission formats by July 31, 2017. The jurisdictional Deputy/Assistant Commissioner will handle the acceptance of these documents.