https://www.taxtmi.com/circulars?id=56048 Exporters may export zero-rated supplies without payment of integrated tax by furnishing a Bond or a Letter of Undertaking (LUT) in Form GST RFD-11 under rule 96A; LUT eligibility is limited to status holders or exporters meeting minimum foreign inward remittance criteria and without specified prosecutions. LUTs are valid twelve months and must be furnished in duplicate; others must provide a running bond covering estimated tax liability, with bank guarantees required or waived at the Commissioner's discretion, and manual submission permitted until the online module is available. en-us Fri, 21 Jul 2017 00:00:00 +0530 Fri, 22 Sep 2017 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56048 Exporters may export zero-rated supplies without payment of integrated tax by furnishing a Bond or a Letter of Undertaking (LUT) in Form GST RFD-11 under rule 96A; LUT eligibility is limited to status holders or exporters meeting minimum foreign inward remittance criteria and without specified prosecutions. LUTs are valid twelve months and must be furnished in duplicate; others must provide a running bond covering estimated tax liability, with bank guarantees required or waived at the Commissioner's discretion, and manual submission permitted until the online module is available. Circulars GST - States Fri, 21 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56048