TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Export Goods Tax-Free with LUT or Bond: Key Steps Under Rule 96A CGST Rules Explained</h1> The procedures for exporting goods or services without paying Integrated Goods and Services Tax (IGST) under a Letter of Undertaking (LUT) or bond, as per Rule 96A of the Central Goods and Services Tax (CGST) Rules. Exporters must submit FORM GST RFD-11 to the jurisdictional Commissioner before exporting. If exports are not completed within specified timeframes, the LUT/bond may be withdrawn, and the exporter must pay the due taxes. The LUT is valid for the financial year and can be restored upon payment of dues. The document also clarifies eligibility, acceptance, and documentation requirements for LUTs, and addresses related issues such as zero-rating and invoicing in Indian Rupees.
TaxTMI 
TaxTMI 
