https://www.taxtmi.com/notifications?id=124594 Letter of Undertaking may be furnished instead of a bond for export without payment of integrated tax, except by persons prosecuted for offences where tax evaded exceeds two hundred and fifty lakh rupees. The LOU must be on the registrant's letterhead, in duplicate, for the financial year in the annexure to FORM GST RFD 11 and executed by an authorised signatory. The LOU ceases to be valid if the registrant fails to pay tax and interest within the periods specified under sub rule (1) of rule 96A; validity resumes once tax and interest are paid. The provisions apply mutatis mutandis to zero rated supplies to or by SEZ developers or units. en-us Mon, 16 Oct 2017 00:00:00 +0530 Thu, 08 Mar 2018 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=124594 Letter of Undertaking may be furnished instead of a bond for export without payment of integrated tax, except by persons prosecuted for offences where tax evaded exceeds two hundred and fifty lakh rupees. The LOU must be on the registrant's letterhead, in duplicate, for the financial year in the annexure to FORM GST RFD 11 and executed by an authorised signatory. The LOU ceases to be valid if the registrant fails to pay tax and interest within the periods specified under sub rule (1) of rule 96A; validity resumes once tax and interest are paid. The provisions apply mutatis mutandis to zero rated supplies to or by SEZ developers or units. Notifications GST - States Mon, 16 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=124594