Registered persons who intend to supply goods or services for export without payment of integrated tax shall be eligible to furnish a Letter of Undertaking. - ERTS(T) 65/2017/197 - Meghalaya SGST
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Letter of Undertaking for export without integrated tax: eligibility, execution requirements, and suspension on non-payment of tax. Conditions for furnishing a Letter of Undertaking in place of a bond for exports without payment of integrated tax: all registered persons are eligible except those prosecuted for offences where the amount of tax evaded exceeds two hundred and fifty lakh rupees; the Letter of Undertaking must be on letterhead, in duplicate, annexed to FORM GST RFD-11, and executed by specified authorised persons. Non-payment of tax with interest within the prescribed period withdraws the facility; payment restores it. Provisions apply mutatis mutandis to zero-rated supplies to or by SEZ 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: eligibility, execution requirements, and suspension on non-payment of tax.
Conditions for furnishing a Letter of Undertaking in place of a bond for exports without payment of integrated tax: all registered persons are eligible except those prosecuted for offences where the amount of tax evaded exceeds two hundred and fifty lakh rupees; the Letter of Undertaking must be on letterhead, in duplicate, annexed to FORM GST RFD-11, and executed by specified authorised persons. Non-payment of tax with interest within the prescribed period withdraws the facility; payment restores it. Provisions apply mutatis mutandis to zero-rated supplies to or by SEZ developers or units.
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