https://www.taxtmi.com/notifications?id=125234 Inserted rule provides refund of integrated tax on exports made without payment of integrated tax under a bond or Letter of Undertaking, requiring prior furnishing of FORM GST RFD-11 to the jurisdictional Commissioner and prescribing time limits for payment of tax and interest where goods are not exported or payment for services is not received; it mandates electronic transmission of export invoice details from FORM GSTR-1 to Customs and electronic confirmation of export, prescribes withdrawal and recovery where tax is not paid, permits restoration on payment, allows the Board to specify conditions for Letters of Undertaking, and applies mutatis mutandis to zero-rated SEZ supplies. en-us Tue, 17 Oct 2017 00:00:00 +0530 Tue, 10 Apr 2018 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=125234 Inserted rule provides refund of integrated tax on exports made without payment of integrated tax under a bond or Letter of Undertaking, requiring prior furnishing of FORM GST RFD-11 to the jurisdictional Commissioner and prescribing time limits for payment of tax and interest where goods are not exported or payment for services is not received; it mandates electronic transmission of export invoice details from FORM GSTR-1 to Customs and electronic confirmation of export, prescribes withdrawal and recovery where tax is not paid, permits restoration on payment, allows the Board to specify conditions for Letters of Undertaking, and applies mutatis mutandis to zero-rated SEZ supplies. Notifications GST - States Tue, 17 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=125234