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    <title>GST- Submission of Letter of Undertaking by the Exporter in respect of Exports without payment of Integrated Tax under the IGST Act — Further Clarification- Issued.</title>
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    <description>The facility to export without payment of integrated tax under a Letter of Undertaking is extended to all registered persons subject to exclusions for prosecuted persons beyond the specified tax-evasion threshold, with LUT valid for the financial year but deemed withdrawn if exports are not completed in the time under rule 96A(1) unless tax is paid. LUT/Bond submission procedures, three-working-day deemed acceptance, requirement of bank guarantee with bonds, use of running bonds to cover estimated IGST liabilities, sealing supervision, absence of CT-1, treatment of EOUs and Tamil Nadu jurisdictional arrangements for acceptance are specified.</description>
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      <description>The facility to export without payment of integrated tax under a Letter of Undertaking is extended to all registered persons subject to exclusions for prosecuted persons beyond the specified tax-evasion threshold, with LUT valid for the financial year but deemed withdrawn if exports are not completed in the time under rule 96A(1) unless tax is paid. LUT/Bond submission procedures, three-working-day deemed acceptance, requirement of bank guarantee with bonds, use of running bonds to cover estimated IGST liabilities, sealing supervision, absence of CT-1, treatment of EOUs and Tamil Nadu jurisdictional arrangements for acceptance are specified.</description>
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