https://www.taxtmi.com/notifications?id=121447 Rule 96A requires registered persons who export without payment of integrated tax to furnish FORM GST RFD-11 (bond or Letter of Undertaking) before export and binds them to pay tax with specified interest where exports or foreign exchange receipt do not occur within defined timeframes; GSTR-1 export details must be electronically transmitted to Customs and confirmation returned; export permission under bond/LUT is withdrawn on non-payment and restored on payment; conditions for LUT may be notified and provisions apply mutatis mutandis to zero-rated SEZ supplies. en-us Fri, 14 Jul 2017 00:00:00 +0530 Wed, 11 Feb 2026 15:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=121447 Rule 96A requires registered persons who export without payment of integrated tax to furnish FORM GST RFD-11 (bond or Letter of Undertaking) before export and binds them to pay tax with specified interest where exports or foreign exchange receipt do not occur within defined timeframes; GSTR-1 export details must be electronically transmitted to Customs and confirmation returned; export permission under bond/LUT is withdrawn on non-payment and restored on payment; conditions for LUT may be notified and provisions apply mutatis mutandis to zero-rated SEZ supplies. Notifications GST - States Fri, 14 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=121447