https://www.taxtmi.com/notifications?id=121243 The amendment inserts rule 96A requiring registered exporters who opt for zero-rated supplies without payment of integrated tax to furnish, prior to export, a bond or Letter of Undertaking in FORM GST RFD-11; prescribes time limits for payment of tax and interest where export or receipt of foreign exchange does not occur; mandates electronic transmission of GSTR-1 export invoice details to Customs for confirmation; provides for withdrawal and restoration of bond/LUT privileges, and extends the procedure to zero-rated supplies to SEZ developers/units. en-us Thu, 13 Jul 2017 00:00:00 +0530 Fri, 03 Nov 2017 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=121243 The amendment inserts rule 96A requiring registered exporters who opt for zero-rated supplies without payment of integrated tax to furnish, prior to export, a bond or Letter of Undertaking in FORM GST RFD-11; prescribes time limits for payment of tax and interest where export or receipt of foreign exchange does not occur; mandates electronic transmission of GSTR-1 export invoice details to Customs for confirmation; provides for withdrawal and restoration of bond/LUT privileges, and extends the procedure to zero-rated supplies to SEZ developers/units. Notifications GST - States Thu, 13 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=121243