https://www.taxtmi.com/notifications?id=124492 Conditions for furnishing a Letter of Undertaking in lieu of a bond for exports without payment of integrated tax: registrants are eligible except those prosecuted for offences involving high-value tax evasion; the LUT must be furnished on letterhead, in duplicate, in the annexure to FORM GST RFD 11 and executed by an authorised signatory. Failure to pay tax plus interest within the specified period withdraws the facility, and payment restores it. The same conditions apply to zero-rated supplies to SEZ developers or units. The notification supersedes the earlier notification and is effective from the stated operative date. en-us Fri, 17 Nov 2017 00:00:00 +0530 Thu, 01 Mar 2018 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124492 Conditions for furnishing a Letter of Undertaking in lieu of a bond for exports without payment of integrated tax: registrants are eligible except those prosecuted for offences involving high-value tax evasion; the LUT must be furnished on letterhead, in duplicate, in the annexure to FORM GST RFD 11 and executed by an authorised signatory. Failure to pay tax plus interest within the specified period withdraws the facility, and payment restores it. The same conditions apply to zero-rated supplies to SEZ developers or units. The notification supersedes the earlier notification and is effective from the stated operative date. Notifications GST - States Fri, 17 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124492