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    <title>How to file LUT/Bond for SEZ units under GST</title>
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    <description>Supply to SEZ units may be made under a Letter of Undertaking (LUT) on stamp paper or a bond on non-judicial stamp paper without payment of tax; exporters must submit Form GST-RFD-11 on company letterhead, an authority letter, and other prescribed supporting documents. If a bond is furnished, the supplier must provide a bank guarantee for a portion of the bond amount. Documents are submitted to the officer with jurisdiction over the exporter&#039;s principal place of business, and the authority issues an acknowledgement letter after verification within three days.</description>
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    <pubDate>Thu, 28 Sep 2017 06:58:42 +0530</pubDate>
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      <law>Goods and Services Tax - GST</law>
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