https://www.taxtmi.com/notifications?id=121207 Rule 96A provides that a registered person exporting without payment of integrated tax must furnish, prior to export, a bond or Letter of Undertaking in FORM GST RFD-11 undertaking to pay tax and interest within specified periods if goods are not exported or payment for services is not received; GSTR-1 invoice details are to be transmitted to Customs for electronic confirmation of export, failure to export within the timeframes permits withdrawal of the bond/LOU and recovery under section 79, and the facility applies mutatis mutandis to zero-rated supplies to SEZs. en-us Wed, 19 Jul 2017 00:00:00 +0530 Wed, 11 Feb 2026 15:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=121207 Rule 96A provides that a registered person exporting without payment of integrated tax must furnish, prior to export, a bond or Letter of Undertaking in FORM GST RFD-11 undertaking to pay tax and interest within specified periods if goods are not exported or payment for services is not received; GSTR-1 invoice details are to be transmitted to Customs for electronic confirmation of export, failure to export within the timeframes permits withdrawal of the bond/LOU and recovery under section 79, and the facility applies mutatis mutandis to zero-rated supplies to SEZs. Notifications GST - States Wed, 19 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=121207