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<h1>Manipur Allows Exporters to Use Letter of Undertaking Instead of Bond for Tax-Free Exports Under GST Act 2017.</h1> The Government of Manipur has issued a notification allowing all registered exporters to furnish a Letter of Undertaking (LUT) instead of a bond when exporting goods or services without paying integrated tax, as per the Manipur Goods and Services Tax Act, 2017. This facility is available to exporters who have not been prosecuted for tax evasion exceeding 250 lakh rupees. The LUT must be submitted on the exporter's letterhead for each financial year. Failure to pay due taxes and interest will result in the withdrawal of this facility. These provisions also apply to zero-rated supplies to Special Economic Zones.
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