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of <h1>Delhi GST Circular: Exporters Must Furnish Bond or LUT for Tax-Free Exports; Eligibility and Procedural Details Explained.</h1> The circular issued by the Principal Commissioner of Central Tax in Delhi outlines the requirements for exporters under GST, effective from July 1, 2017. Exporters opting to supply goods or services without paying integrated tax must furnish a bond or Letter of Undertaking (LUT) before export. Eligibility for LUT requires a minimum foreign inward remittance of 10% of the export turnover or at least Rs. 1 crore in the previous financial year. Bonds must be furnished on non-judicial stamp paper, and a bank guarantee may be required based on the exporter's track record. The circular also clarifies the treatment of exports to Nepal, Bhutan, and SEZs, and emphasizes the need for timely processing of LUTs and bonds.
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