https://www.taxtmi.com/forum/issue?id=112224 Exporters may avoid upfront IGST payment by furnishing a bond or Letter of Undertaking (LUT); absent a bond/LUT the exporter must pay IGST and claim refund, with a provisional disbursement followed by residual release after scrutiny. Relevant procedural guidance is available in customs/GST circulars and exporters should file the prescribed bond or LUT to use the export without payment mechanism. en-us Sat, 01 Jul 2017 16:30:43 +0530 Thu, 23 Jan 2025 15:55:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112224 Exporters may avoid upfront IGST payment by furnishing a bond or Letter of Undertaking (LUT); absent a bond/LUT the exporter must pay IGST and claim refund, with a provisional disbursement followed by residual release after scrutiny. Relevant procedural guidance is available in customs/GST circulars and exporters should file the prescribed bond or LUT to use the export without payment mechanism. Discussion-Forum GST Sat, 01 Jul 2017 16:30:43 +0530 https://www.taxtmi.com/forum/issue?id=112224