https://www.taxtmi.com/circulars?id=56002 Clarifies that exporters opting to make zero-rated supplies without payment of integrated tax must furnish FORM GST RFD-11 (bond or Letter of Undertaking) prior to export, remain bound to pay tax with interest if export conditions are unmet, and that eligibility for LUT, bond requirements, bank guarantee conditions, validity periods, manual submission procedures until the portal is available, and continuous review of bond sufficiency are governed by rule 96A and related GST provisions. en-us Wed, 19 Jul 2017 00:00:00 +0530 Tue, 10 Oct 2017 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56002 Clarifies that exporters opting to make zero-rated supplies without payment of integrated tax must furnish FORM GST RFD-11 (bond or Letter of Undertaking) prior to export, remain bound to pay tax with interest if export conditions are unmet, and that eligibility for LUT, bond requirements, bank guarantee conditions, validity periods, manual submission procedures until the portal is available, and continuous review of bond sufficiency are governed by rule 96A and related GST provisions. Circulars GST - States Wed, 19 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56002