https://www.taxtmi.com/notifications?id=123125 Extension of the Letter of Undertaking allows registered persons to export without payment of integrated tax subject to eligibility, execution and compliance requirements: disqualification where prosecution exists for significant tax evasion, submission of the LUT on letterhead in the prescribed FORM GST RFD 11 annexure executed by authorised officials, and withdrawal of the facility on failure to pay tax and interest within the prescribed period, with restoration upon payment. The same regime applies mutatis mutandis to zero-rated supplies involving Special Economic Zone developers or units. en-us Mon, 06 Nov 2017 00:00:00 +0530 Wed, 20 Dec 2017 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123125 Extension of the Letter of Undertaking allows registered persons to export without payment of integrated tax subject to eligibility, execution and compliance requirements: disqualification where prosecution exists for significant tax evasion, submission of the LUT on letterhead in the prescribed FORM GST RFD 11 annexure executed by authorised officials, and withdrawal of the facility on failure to pay tax and interest within the prescribed period, with restoration upon payment. The same regime applies mutatis mutandis to zero-rated supplies involving Special Economic Zone developers or units. Notifications GST - States Mon, 06 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123125