Tripura GST amendment updates export refund bond/LUT rules, inspection/seizure procedures, recovery mechanisms and compounding process. Rule 96A permits export of goods or services without payment of integrated tax subject to furnishing a bond or Letter of Undertaking in FORM GST RFD-11 prior to export; obliges the exporter to pay tax with interest if goods are not exported or payment in convertible foreign exchange is not received within specified periods; requires electronic transmission of export invoice details between GST and Customs systems; authorises withdrawal of bond/LUT privileges and recovery under section 79 for non-compliance; and applies mutatis mutandis to zero-rated supplies to SEZ developers or units.