Letter of Undertaking for export without integrated tax extended to eligible registered persons subject to execution and compliance conditions. Extension of the Letter of Undertaking allows registered persons to export without payment of integrated tax subject to eligibility, execution and compliance requirements: disqualification where prosecution exists for significant tax evasion, submission of the LUT on letterhead in the prescribed FORM GST RFD 11 annexure executed by authorised officials, and withdrawal of the facility on failure to pay tax and interest within the prescribed period, with restoration upon payment. The same regime applies mutatis mutandis to zero-rated supplies involving Special Economic Zone developers or units.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Letter of Undertaking for export without integrated tax extended to eligible registered persons subject to execution and compliance conditions.
Extension of the Letter of Undertaking allows registered persons to export without payment of integrated tax subject to eligibility, execution and compliance requirements: disqualification where prosecution exists for significant tax evasion, submission of the LUT on letterhead in the prescribed FORM GST RFD 11 annexure executed by authorised officials, and withdrawal of the facility on failure to pay tax and interest within the prescribed period, with restoration upon payment. The same regime applies mutatis mutandis to zero-rated supplies involving Special Economic Zone developers or units.
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