<h1>Export under LUT permits withdrawal of bank guarantees and bonds, enabling export without BG under the LUT regime.</h1> Export consignments eligible under LUT may replace previously furnished bank guarantees and bonds immediately. Registered job workers can dispatch finished goods interstate under a delivery challan per rule 55. Registration surrender is available via REG 16/REG 29 under rule 22. Over the counter sales to unregistered out of state buyers have the supplier's location as place of supply. Service providers who misapplied the Composition Scheme may opt out under rule 6(3). Restaurants under composition pay the composition rate on in state turnover for MRP items. Reverse charge does not apply to rent paid to unregistered persons.