https://www.taxtmi.com/circulars?id=56064 Exporters may supply under a Letter of Undertaking or bond to make zero-rated supplies without payment of integrated tax, filing FORM GST RFD-11 prior to export and bound to pay tax with interest where export or receipt conditions are not met. LUT acceptance and administrative filing arrangements are described, eligibility for LUT is limited to specified status holders or exporters meeting foreign inward remittance and compliance criteria, and the LUT must be furnished in duplicate and executed by an authorised signatory. en-us Fri, 11 Aug 2017 00:00:00 +0530 Tue, 10 Oct 2017 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56064 Exporters may supply under a Letter of Undertaking or bond to make zero-rated supplies without payment of integrated tax, filing FORM GST RFD-11 prior to export and bound to pay tax with interest where export or receipt conditions are not met. LUT acceptance and administrative filing arrangements are described, eligibility for LUT is limited to specified status holders or exporters meeting foreign inward remittance and compliance criteria, and the LUT must be furnished in duplicate and executed by an authorised signatory. Circulars GST - States Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56064