GST amendments: refund bond and Letter of Undertaking rules, plus expanded inspection, seizure and recovery procedures. A new Rule 96A requires a registered person supplying exports without payment of integrated tax to furnish, prior to export, a bond or Letter of Undertaking in FORM GST RFD 11, obliging payment of tax and interest if export or receipt of payment does not occur within the prescribed periods; export invoice details in FORM GSTR 1 must be transmitted to Customs and export confirmation returned electronically; failure to comply triggers withdrawal of export facilitation and recovery under section 79, with restoration upon payment; the Board may notify conditions for use of a Letter of Undertaking.