N/N.37/2017 - Central Tax dated 04.10.2017 - Conditions and safeguards for furnishing a Letter of Undertaking in place of a Bond for supply goods or services for export without payment of integrated tax
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Letter of Undertaking replaces bond for export without payment of integrated tax, subject to eligibility and safeguards. Conditions are specified for furnishing a Letter of Undertaking instead of a bond for export without payment of integrated tax: eligible registered persons may submit the Letter of Undertaking on letterhead in duplicate for the financial year and it must be executed by specified authorised persons; prosecution for significant tax evasion disqualifies eligibility.
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.
Letter of Undertaking replaces bond for export without payment of integrated tax, subject to eligibility and safeguards.
Conditions are specified for furnishing a Letter of Undertaking instead of a bond for export without payment of integrated tax: eligible registered persons may submit the Letter of Undertaking on letterhead in duplicate for the financial year and it must be executed by specified authorised persons; prosecution for significant tax evasion disqualifies eligibility.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.