GST export refunds: bond or LUT required before export, strict timelines for payment, and recovery if conditions unmet. A new 96A requires a registered person exporting without payment of integrated tax to furnish FORM GST RFD-11 (bond or LUT) before export, undertake to pay tax and interest within prescribed timelines if exports do not occur or foreign exchange payment is not received, electronically transmit export invoice details to Customs for confirmation, face withdrawal of export permission and recovery under section 79 for non-payment, and regain export permission upon payment; the Board may notify conditions under which an LUT substitutes a bond and the rule applies mutatis mutandis to zero-rated supplies to SEZs.