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of <h1>Manipur Tax Department Details Conditions for Exporters to Use LUT Instead of Bond for Tax-Free Exports.</h1> The Government of Manipur's Department of Taxes outlines conditions for registered persons to furnish a Letter of Undertaking (LUT) instead of a bond for exporting goods or services without paying integrated tax. Eligible entities include status holders under the Foreign Trade Policy 2015-2020 or those with foreign inward remittances of at least 10% of export turnover, exceeding one crore rupees, from the previous financial year. Additionally, they must not have been prosecuted for tax evasion exceeding 250 lakh rupees. The LUT must be submitted in duplicate using FORM GST RFD-11, executed by authorized company officials.
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