https://www.taxtmi.com/notifications?id=122385 Allows registered persons to furnish a Letter of Undertaking in place of a bond for export without payment of integrated tax, excluding those prosecuted for significant tax evasion; requires the Letter of Undertaking to be submitted in duplicate on letterhead in the annexure to FORM GST RFD-11 and executed by specified authorised persons; non-payment of tax and interest within the prescribed period leads to withdrawal of the facility and restoration only upon payment; applies mutatis mutandis to zero-rated supplies involving SEZ developers or units. en-us Wed, 11 Oct 2017 00:00:00 +0530 Thu, 26 Oct 2017 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=122385 Allows registered persons to furnish a Letter of Undertaking in place of a bond for export without payment of integrated tax, excluding those prosecuted for significant tax evasion; requires the Letter of Undertaking to be submitted in duplicate on letterhead in the annexure to FORM GST RFD-11 and executed by specified authorised persons; non-payment of tax and interest within the prescribed period leads to withdrawal of the facility and restoration only upon payment; applies mutatis mutandis to zero-rated supplies involving SEZ developers or units. Notifications GST - States Wed, 11 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=122385