https://www.taxtmi.com/circulars?id=56310 The circular extends the facility of export under a Letter of Undertaking (LUT) to all registered persons except specified prosecuted persons, prescribes LUT validity for the financial year with withdrawal and restoration mechanics tied to payment and export timelines, mandates temporary submission procedures until FORM GST RFD-11 is on the portal, accepts exporter self-declaration with post-facto verification, requires three working day acceptance by authorities (deemed accepted if not), and sets bond and bank guarantee safeguards, running bond maintenance, sealing supervision, and jurisdictional acceptance rules. en-us Wed, 11 Oct 2017 00:00:00 +0530 Fri, 13 Oct 2017 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56310 The circular extends the facility of export under a Letter of Undertaking (LUT) to all registered persons except specified prosecuted persons, prescribes LUT validity for the financial year with withdrawal and restoration mechanics tied to payment and export timelines, mandates temporary submission procedures until FORM GST RFD-11 is on the portal, accepts exporter self-declaration with post-facto verification, requires three working day acceptance by authorities (deemed accepted if not), and sets bond and bank guarantee safeguards, running bond maintenance, sealing supervision, and jurisdictional acceptance rules. Circulars GST - States Wed, 11 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56310