https://www.taxtmi.com/notifications?id=123116 Rule 96A requires any registered person exporting goods or services without payment of integrated tax to furnish, prior to export, a bond or Letter of Undertaking in FORM GST RFD-11 binding to pay tax and interest within prescribed periods if goods are not exported or payment in convertible foreign exchange is not received. Export invoice details in FORM GSTR-1 are to be electronically transmitted to Customs for confirmation of export; failure to pay within the specified time results in withdrawal of export permission under bond/LOU and recovery under section 79, with restoration upon payment. The Board may notify conditions allowing LOU in place of a bond and the rule applies mutatis mutandis to zero rated supplies to SEZs. en-us Sat, 01 Jul 2017 00:00:00 +0530 Tue, 19 Dec 2017 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123116 Rule 96A requires any registered person exporting goods or services without payment of integrated tax to furnish, prior to export, a bond or Letter of Undertaking in FORM GST RFD-11 binding to pay tax and interest within prescribed periods if goods are not exported or payment in convertible foreign exchange is not received. Export invoice details in FORM GSTR-1 are to be electronically transmitted to Customs for confirmation of export; failure to pay within the specified time results in withdrawal of export permission under bond/LOU and recovery under section 79, with restoration upon payment. The Board may notify conditions allowing LOU in place of a bond and the rule applies mutatis mutandis to zero rated supplies to SEZs. Notifications GST - States Sat, 01 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123116