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<h1>GST Circular Expands LUT Facility for Exporters, Outlines Submission Procedures, and Supersedes Previous Notifications.</h1> The circular addresses issues related to the furnishing of Bonds or Letters of Undertaking (LUT) for exports under the GST framework. It highlights the extension of the LUT facility to all exporters, except those prosecuted for certain offenses, and outlines conditions for its validity. The document specifies the procedure for submitting LUTs, including required forms and self-declarations. It clarifies the need for a bond with a bank guarantee for certain exporters and discusses the handling of export transactions, including those with Export Oriented Units (EOUs) and in Indian Rupees. The circular supersedes previous notifications and emphasizes the role of jurisdictional officers in processing LUTs.