Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Himachal Pradesh: Conditions for Export Without Integrated Tax Payment via Letter of Undertaking Explained.</h1> The Government of Himachal Pradesh specifies conditions for registered persons intending to supply goods or services for export without integrated tax payment. Eligible persons can furnish a Letter of Undertaking instead of a bond, except those prosecuted for tax offenses exceeding INR 250 lakh. The Letter must be on the registered person's letterhead, executed by authorized individuals, and submitted annually. It becomes invalid if tax and interest are unpaid within the specified period but resumes validity upon payment. These provisions also apply to zero-rated supplies to Special Economic Zones. The notification is effective retroactively from October 4, 2017.