https://www.taxtmi.com/notifications?id=121387 Adds Rule 96 A requiring registered exporters who opt for export without payment of integrated tax to furnish FORM GST RFD 11 (bond or LUT) prior to export, undertake payment of tax and interest if exports or foreign exchange realisation do not occur within prescribed periods, enable electronic transmission of GSTR 1 export invoices to customs and confirmation back to the portal, and face withdrawal of LUTs and recovery where obligations are unmet; applies mutatis mutandis to zero rated supplies to SEZs. en-us Wed, 12 Jul 2017 00:00:00 +0530 Wed, 11 Feb 2026 15:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=121387 Adds Rule 96 A requiring registered exporters who opt for export without payment of integrated tax to furnish FORM GST RFD 11 (bond or LUT) prior to export, undertake payment of tax and interest if exports or foreign exchange realisation do not occur within prescribed periods, enable electronic transmission of GSTR 1 export invoices to customs and confirmation back to the portal, and face withdrawal of LUTs and recovery where obligations are unmet; applies mutatis mutandis to zero rated supplies to SEZs. Notifications GST - States Wed, 12 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=121387