https://www.taxtmi.com/notifications?id=122650 Permits furnishing a Letter of Undertaking in lieu of a bond for exports without payment of integrated tax, available to all registered persons except those prosecuted for offences involving substantial tax evasion. The LUT must be submitted annually on letterhead in duplicate in the prescribed annexure and executed by an authorised senior official. Failure to pay tax with interest within the prescribed period withdraws the export-without-payment facility, which is restored upon payment; the same conditions apply to zero-rated supplies involving Special Economic Zone developers or units. en-us Sat, 07 Oct 2017 00:00:00 +0530 Mon, 13 Nov 2017 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=122650 Permits furnishing a Letter of Undertaking in lieu of a bond for exports without payment of integrated tax, available to all registered persons except those prosecuted for offences involving substantial tax evasion. The LUT must be submitted annually on letterhead in duplicate in the prescribed annexure and executed by an authorised senior official. Failure to pay tax with interest within the prescribed period withdraws the export-without-payment facility, which is restored upon payment; the same conditions apply to zero-rated supplies involving Special Economic Zone developers or units. Notifications GST - States Sat, 07 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=122650