https://www.taxtmi.com/circulars?id=56878 Zero-rated export supplies may be made either without payment of IGST on furnishing a bond or Letter of Undertaking (LUT), with refund of unutilised input tax credit, or by payment of IGST and claiming refund under the refund provisions. The prescribed bond or LUT must be filed in the specified GST form under Rule 96A. Until the administrative mechanism for assigning taxpayers between State and Central tax authorities is implemented, the bond or LUT furnished by exporters is to be accepted by the jurisdictional Assistant Commissioner or Deputy Commissioner of State Tax/Commercial Tax. en-us Fri, 28 Jul 2017 00:00:00 +0530 Tue, 21 Apr 2026 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56878 Zero-rated export supplies may be made either without payment of IGST on furnishing a bond or Letter of Undertaking (LUT), with refund of unutilised input tax credit, or by payment of IGST and claiming refund under the refund provisions. The prescribed bond or LUT must be filed in the specified GST form under Rule 96A. Until the administrative mechanism for assigning taxpayers between State and Central tax authorities is implemented, the bond or LUT furnished by exporters is to be accepted by the jurisdictional Assistant Commissioner or Deputy Commissioner of State Tax/Commercial Tax. Circulars GST - States Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56878