https://www.taxtmi.com/circulars?id=56115 Export consignments without integrated tax require a bond or Letter of Undertaking in FORM GST RFD-11; exporters not eligible under the notification must furnish a bond on applicable non-judicial stamp paper. Bonds may be running bonds covering estimated tax liability and must be topped up if insufficient. A bank guarantee may be required at the Commissioner's discretion but should normally not exceed 15% of the bond. LUTs are valid for twelve months and bonds/LUTs are to be accepted by the Deputy/Assistant Commissioner having jurisdiction over the exporter's principal place of business. en-us Fri, 21 Jul 2017 00:00:00 +0530 Mon, 11 Sep 2017 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56115 Export consignments without integrated tax require a bond or Letter of Undertaking in FORM GST RFD-11; exporters not eligible under the notification must furnish a bond on applicable non-judicial stamp paper. Bonds may be running bonds covering estimated tax liability and must be topped up if insufficient. A bank guarantee may be required at the Commissioner's discretion but should normally not exceed 15% of the bond. LUTs are valid for twelve months and bonds/LUTs are to be accepted by the Deputy/Assistant Commissioner having jurisdiction over the exporter's principal place of business. Circulars Customs Fri, 21 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56115