Meghalaya GST rules require bonds or LUTs for zero-rated exports, electronic Customs confirmation, and recovery on non-compliance. Rule 96A requires registered persons opting for zero-rated exports without payment of integrated tax to furnish FORM GST RFD-11 prior to export, bind to pay tax and interest if goods are not exported or foreign-exchange payment not received within specified periods, enable electronic transmission of export invoice details to Customs for confirmation, and face withdrawal of bond/LUT privileges and recovery under section 79 if obligations are not met; provisions extend mutatis mutandis to SEZ supplies.
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.
Meghalaya GST rules require bonds or LUTs for zero-rated exports, electronic Customs confirmation, and recovery on non-compliance.
Rule 96A requires registered persons opting for zero-rated exports without payment of integrated tax to furnish FORM GST RFD-11 prior to export, bind to pay tax and interest if goods are not exported or foreign-exchange payment not received within specified periods, enable electronic transmission of export invoice details to Customs for confirmation, and face withdrawal of bond/LUT privileges and recovery under section 79 if obligations are not met; provisions extend mutatis mutandis to SEZ supplies.
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