https://www.taxtmi.com/notifications?id=123834 Specification permitting a registered person to furnish a Letter of Undertaking in place of a bond for export without payment of integrated tax, except where the person has been prosecuted for serious tax offences; the Letter of Undertaking must be on letterhead in duplicate for the financial year and executed by an authorised officer. Non-payment of tax with interest within the prescribed period leads to deemed withdrawal of the export-without-payment facility, which is restored upon payment. The provisions apply mutatis mutandis to zero-rated supplies to or by SEZ developers or units. en-us Thu, 02 Nov 2017 00:00:00 +0530 Wed, 28 Feb 2018 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=123834 Specification permitting a registered person to furnish a Letter of Undertaking in place of a bond for export without payment of integrated tax, except where the person has been prosecuted for serious tax offences; the Letter of Undertaking must be on letterhead in duplicate for the financial year and executed by an authorised officer. Non-payment of tax with interest within the prescribed period leads to deemed withdrawal of the export-without-payment facility, which is restored upon payment. The provisions apply mutatis mutandis to zero-rated supplies to or by SEZ developers or units. Notifications GST - States Thu, 02 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=123834