https://www.taxtmi.com/notifications?id=122850 Extension of the facility to furnish a Letter of Undertaking in place of a bond allows registered persons to export goods or services without payment of integrated tax, subject to eligibility excluding persons prosecuted for certain offences. The LUT must be furnished on the exporter's letterhead in duplicate using the FORM GST RFD 11 annexure and executed by an authorised signatory. Failure to pay tax and interest within the prescribed period withdraws the LUT facility; payment of the specified amounts restores it. The rules apply mutatis mutandis to zero rated supplies to or by SEZ developers or units. en-us Thu, 26 Oct 2017 00:00:00 +0530 Sat, 10 Feb 2018 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=122850 Extension of the facility to furnish a Letter of Undertaking in place of a bond allows registered persons to export goods or services without payment of integrated tax, subject to eligibility excluding persons prosecuted for certain offences. The LUT must be furnished on the exporter's letterhead in duplicate using the FORM GST RFD 11 annexure and executed by an authorised signatory. Failure to pay tax and interest within the prescribed period withdraws the LUT facility; payment of the specified amounts restores it. The rules apply mutatis mutandis to zero rated supplies to or by SEZ developers or units. Notifications GST - States Thu, 26 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=122850