GST export refunds: bond or LUT required before export; timelines, electronic invoice confirmation, and recovery on non compliance. A new Rule 96A requires a registered person opting to export without payment of integrated tax to furnish FORM GST RFD-11 (bond or Letter of Undertaking) before export, obliges electronic transmission of GSTR-1 export invoice details to Customs for confirmation, prescribes payment timelines and interest if goods are not exported or payment not received, mandates withdrawal of bond/LUT and recovery if amounts are unpaid with restoration upon payment, and applies the bond/LUT regime mutatis mutandis to zero rated supplies to SEZ developers/units.