https://www.taxtmi.com/circulars?id=56865 The notice extends the facility of export under a Letter of Undertaking (LUT) to all registered persons except those prosecuted for offences with tax evasion above rupees two hundred and fifty lakhs; LUTs are valid for the financial year, may be withdrawn if export timelines and payments under rule 96A are not met, and bonds (where required) must be accompanied by a 15% bank guarantee for prosecuted persons. FORM GST RFD-11 (downloadable until portal availability) must be submitted to the jurisdictional Deputy/Assistant Commissioner; self-declaration of compliance will be accepted with post-facto verification, and LUT/bond are deemed accepted if not processed within three working days. en-us Thu, 05 Oct 2017 00:00:00 +0530 Fri, 23 Mar 2018 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56865 The notice extends the facility of export under a Letter of Undertaking (LUT) to all registered persons except those prosecuted for offences with tax evasion above rupees two hundred and fifty lakhs; LUTs are valid for the financial year, may be withdrawn if export timelines and payments under rule 96A are not met, and bonds (where required) must be accompanied by a 15% bank guarantee for prosecuted persons. FORM GST RFD-11 (downloadable until portal availability) must be submitted to the jurisdictional Deputy/Assistant Commissioner; self-declaration of compliance will be accepted with post-facto verification, and LUT/bond are deemed accepted if not processed within three working days. Circulars GST - States Thu, 05 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56865