https://www.taxtmi.com/notifications?id=121376 Rule 96A requires a registered person opting to export without payment of integrated tax to furnish, prior to export, a bond or Letter of Undertaking in FORM GST RFD-11 to the Commissioner, binding to pay tax and interest within specified periods if exports do not occur or payment in convertible foreign exchange is not received; GSTR-1 export details must be electronically transmitted to Customs and export confirmations returned; failure to pay leads to withdrawal of the bond/LOU option and recovery under section 79, with restoration upon payment; provisions apply mutatis mutandis to SEZ supplies and the Government may notify conditions permitting an LOU in place of a bond. en-us Thu, 06 Jul 2017 00:00:00 +0530 Wed, 11 Feb 2026 15:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=121376 Rule 96A requires a registered person opting to export without payment of integrated tax to furnish, prior to export, a bond or Letter of Undertaking in FORM GST RFD-11 to the Commissioner, binding to pay tax and interest within specified periods if exports do not occur or payment in convertible foreign exchange is not received; GSTR-1 export details must be electronically transmitted to Customs and export confirmations returned; failure to pay leads to withdrawal of the bond/LOU option and recovery under section 79, with restoration upon payment; provisions apply mutatis mutandis to SEZ supplies and the Government may notify conditions permitting an LOU in place of a bond. Notifications GST - States Thu, 06 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=121376