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of <h1>Exporters Can Use Letter of Undertaking Instead of Bond for Tax-Free Exports Under Goa GST Act 2017.</h1> The notification outlines the conditions for registered persons to furnish a Letter of Undertaking instead of a bond when exporting goods or services without paying integrated tax under the Goa Goods and Services Tax Act, 2017. Eligible exporters must not have been prosecuted for tax evasion exceeding 250 lakh rupees. The Letter of Undertaking must be submitted on the registered person's letterhead and executed by authorized personnel. Failure to pay due tax and interest will result in the withdrawal of the export facility without tax payment. These provisions also apply to zero-rated supplies to Special Economic Zones.
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