https://www.taxtmi.com/circulars?id=56009 Zero-rated exports may be effected by furnishing a Bond/LUT in FORM GST RFD-11 to supply without payment of IGST and claim refund of unutilized input tax credit; refund applications are filed electronically and deemed filed only after export manifest/report and valid return are furnished. LUT is available to status holders or exporters meeting specified foreign inward remittance criteria and is valid for 12 months; others must furnish a running bond on stamp paper covering self-assessed tax liability. Acceptance of Bond/LUT is delegated to the jurisdictional Deputy Excise and Taxation Commissioner and manual RFD-11 is allowed until the portal module is available. en-us Thu, 20 Jul 2017 00:00:00 +0530 Fri, 22 Sep 2017 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56009 Zero-rated exports may be effected by furnishing a Bond/LUT in FORM GST RFD-11 to supply without payment of IGST and claim refund of unutilized input tax credit; refund applications are filed electronically and deemed filed only after export manifest/report and valid return are furnished. LUT is available to status holders or exporters meeting specified foreign inward remittance criteria and is valid for 12 months; others must furnish a running bond on stamp paper covering self-assessed tax liability. Acceptance of Bond/LUT is delegated to the jurisdictional Deputy Excise and Taxation Commissioner and manual RFD-11 is allowed until the portal module is available. Circulars GST - States Thu, 20 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56009