Jharkhand GST Third Amendment: exporters must file bond/LUT (FORM GST RFD-11) and meet refund and recovery timelines. The amendment inserts rule 96A requiring registered exporters who opt for zero-rated supplies without payment of integrated tax to furnish, prior to export, a bond or Letter of Undertaking in FORM GST RFD-11; prescribes time limits for payment of tax and interest where export or receipt of foreign exchange does not occur; mandates electronic transmission of GSTR-1 export invoice details to Customs for confirmation; provides for withdrawal and restoration of bond/LUT privileges, and extends the procedure to zero-rated supplies to SEZ developers/units.