https://www.taxtmi.com/notifications?id=120944 The amendment adds rule 96A establishing conditions for zero-rated exports without payment of integrated tax-requiring a bond or Letter of Undertaking (FORM GST RFD-11), electronic transmission of GSTR-1 export invoice data to Customs, specified timelines for payment of tax and interest if goods are not exported or foreign exchange is not received, withdrawal and restoration of export facility on payment, and Board-specified terms for Letters of Undertaking; it further inserts Chapters on Inspection, Search and Seizure, Demands and Recovery, and Offences and Penalties with prescribed forms and procedural mechanisms. en-us Wed, 05 Jul 2017 00:00:00 +0530 Fri, 22 Sep 2017 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=120944 The amendment adds rule 96A establishing conditions for zero-rated exports without payment of integrated tax-requiring a bond or Letter of Undertaking (FORM GST RFD-11), electronic transmission of GSTR-1 export invoice data to Customs, specified timelines for payment of tax and interest if goods are not exported or foreign exchange is not received, withdrawal and restoration of export facility on payment, and Board-specified terms for Letters of Undertaking; it further inserts Chapters on Inspection, Search and Seizure, Demands and Recovery, and Offences and Penalties with prescribed forms and procedural mechanisms. Notifications GST - States Wed, 05 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=120944