https://www.taxtmi.com/acts?id=29784 A registered person supplying goods or services for export without integrated tax must furnish FORM GST RFD-11 as a bond or Letter of Undertaking prior to export, and is liable to pay tax and interest if goods are not exported within the prescribed period or payment for services is not received within the permitted foreign-exchange period; non-payment results in withdrawal of the bond/LUT and recovery, while payment restores the facility. Export invoice details in FORM GSTR-1 must be transmitted electronically to the Customs-designated system and export confirmations returned to the common portal; Board may notify conditions allowing LUT in lieu of a bond, and the provisions apply mutatis mutandis to zero-rated supplies to SEZs. en-us Wed, 05 Jul 2017 15:12:42 +0530 Fri, 31 Oct 2025 17:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29784 A registered person supplying goods or services for export without integrated tax must furnish FORM GST RFD-11 as a bond or Letter of Undertaking prior to export, and is liable to pay tax and interest if goods are not exported within the prescribed period or payment for services is not received within the permitted foreign-exchange period; non-payment results in withdrawal of the bond/LUT and recovery, while payment restores the facility. Export invoice details in FORM GSTR-1 must be transmitted electronically to the Customs-designated system and export confirmations returned to the common portal; Board may notify conditions allowing LUT in lieu of a bond, and the provisions apply mutatis mutandis to zero-rated supplies to SEZs. Act-Rules GST Wed, 05 Jul 2017 15:12:42 +0530 https://www.taxtmi.com/acts?id=29784