Goa GST rules amend export refund, inspection, recovery and refund forms effective 1 July 2017. A new rule 96A permits export without payment of integrated tax on furnishing FORM GST RFD-11 (bond or Letter of Undertaking) prior to export, sets time limits for export or receipt of foreign exchange, requires electronic transmission of GSTR-1 invoice details to Customs and confirmation of export, and provides for withdrawal of bond/LoU privileges and recovery under section 79 if exports do not occur or tax remains unpaid; the provision also applies, mutatis mutandis, to zero-rated supplies to SEZs.