https://www.taxtmi.com/notifications?id=121291 A new rule 96A prescribes the mechanism for refund of integrated tax on exports without payment of integrated tax where the exporter furnishes a bond or Letter of Undertaking in FORM GST RFD-11 prior to export, obliges payment of tax and interest within specified timelines if goods are not exported or payment for services is not received in convertible foreign exchange, mandates electronic transmission and Customs confirmation of export invoice data from FORM GSTR-1, and provides for withdrawal and restoration of export privileges and recovery under section 79; the rule also applies mutatis mutandis to supplies to SEZ developers or units. en-us Fri, 07 Jul 2017 00:00:00 +0530 Wed, 11 Feb 2026 15:57:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=121291 A new rule 96A prescribes the mechanism for refund of integrated tax on exports without payment of integrated tax where the exporter furnishes a bond or Letter of Undertaking in FORM GST RFD-11 prior to export, obliges payment of tax and interest within specified timelines if goods are not exported or payment for services is not received in convertible foreign exchange, mandates electronic transmission and Customs confirmation of export invoice data from FORM GSTR-1, and provides for withdrawal and restoration of export privileges and recovery under section 79; the rule also applies mutatis mutandis to supplies to SEZ developers or units. Notifications GST - States Fri, 07 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=121291