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of <h1>Nagaland GST Rules: Exporters Can Use Letter of Undertaking Instead of Bond for Tax-Free Exports.</h1> The Government of Nagaland, under the Nagaland Goods and Services Tax Rules, 2017, allows registered persons to furnish a Letter of Undertaking instead of a bond for exporting goods or services without integrated tax payment. Eligible parties include status holders per the Foreign Trade Policy 2015-2020 or those with foreign inward remittances of at least 10% of export turnover, not less than one crore rupees, in the previous financial year. They must not have been prosecuted for tax evasion exceeding 250 lakh rupees. The undertaking must be submitted in duplicate using FORM GST RFD-11 by authorized personnel.
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