https://www.taxtmi.com/notifications?id=121548 Rule 96A mandates that registered persons exporting without payment of integrated tax must furnish a bond or Letter of Undertaking in FORM GST RFD-11 prior to export, pay tax with prescribed interest if goods are not exported or payment for services is not received within specified periods, and transmit export invoice details via FORM GSTR-1 to Customs for electronic confirmation. Failure to comply leads to withdrawal of export facility under bond/LOU and recovery under section 79; payment restores the facility. The Government may notify conditions under which a LOU may be used in place of a bond, with similar application to SEZ supplies. en-us Sat, 05 Aug 2017 00:00:00 +0530 Wed, 11 Feb 2026 15:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=121548 Rule 96A mandates that registered persons exporting without payment of integrated tax must furnish a bond or Letter of Undertaking in FORM GST RFD-11 prior to export, pay tax with prescribed interest if goods are not exported or payment for services is not received within specified periods, and transmit export invoice details via FORM GSTR-1 to Customs for electronic confirmation. Failure to comply leads to withdrawal of export facility under bond/LOU and recovery under section 79; payment restores the facility. The Government may notify conditions under which a LOU may be used in place of a bond, with similar application to SEZ supplies. Notifications GST - States Sat, 05 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=121548