https://www.taxtmi.com/circulars?id=56877 Exports as zero-rated supplies may proceed without integrated tax by furnishing Form GST RFD-11 (Bond or LUT) to the jurisdictional Superintendent before export; a Bond must be secured by a bank guarantee and all submissions must be recorded at office level. Manual filing is permitted until the common portal is available, and Superintendents must adhere to central notifications and circulars governing conditions, safeguards and timelines that trigger tax liability with interest if export or foreign exchange receipt does not occur within prescribed periods. en-us Tue, 13 Feb 2018 00:00:00 +0530 Sat, 24 Mar 2018 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56877 Exports as zero-rated supplies may proceed without integrated tax by furnishing Form GST RFD-11 (Bond or LUT) to the jurisdictional Superintendent before export; a Bond must be secured by a bank guarantee and all submissions must be recorded at office level. Manual filing is permitted until the common portal is available, and Superintendents must adhere to central notifications and circulars governing conditions, safeguards and timelines that trigger tax liability with interest if export or foreign exchange receipt does not occur within prescribed periods. Circulars GST - States Tue, 13 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56877