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    <title>Issues related to Bond/Letter of Undertaking (LUT) for Export payment of Integrated Goods &amp; Service Tax (IGST)</title>
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    <description>Exporters supplying goods or services without payment of IGST must furnish a Bond or a Letter of Undertaking (LUT) in FORM GST RFD-11 under rule 96A; until portal functionality is available, submissions may be made manually to the concerned Assistant Commissioner at the Export Cell. The Export Cell will scrutinise applications and issue acceptance letters within three working days; LUT acceptance letters are valid for one year, bonds require a bank guarantee at the department&#039;s prescribed proportion of the bond amount, and specified documentary prerequisites (request letter, FORM GST RFD-11, LUT/bond format, proof of turnover or remittance, registration, IEC, returns, and invoices) must accompany applications.</description>
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      <title>Issues related to Bond/Letter of Undertaking (LUT) for Export payment of Integrated Goods &amp; Service Tax (IGST)</title>
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      <description>Exporters supplying goods or services without payment of IGST must furnish a Bond or a Letter of Undertaking (LUT) in FORM GST RFD-11 under rule 96A; until portal functionality is available, submissions may be made manually to the concerned Assistant Commissioner at the Export Cell. The Export Cell will scrutinise applications and issue acceptance letters within three working days; LUT acceptance letters are valid for one year, bonds require a bank guarantee at the department&#039;s prescribed proportion of the bond amount, and specified documentary prerequisites (request letter, FORM GST RFD-11, LUT/bond format, proof of turnover or remittance, registration, IEC, returns, and invoices) must accompany applications.</description>
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