https://www.taxtmi.com/circulars?id=56987 Registered persons may export goods or services without payment of integrated tax by furnishing a Letter of Undertaking (LUT) in FORM GST RFD-11 online, which is deemed accepted when an ARN is generated; no physical documents are required. LUT validity is for the financial year but may be withdrawn if post-shipment tax obligations are unmet; ineligible exporters must furnish a bond with a bank guarantee. Exporters may use running bonds to cover estimated integrated tax liability and must maintain records of debit/credit entries for inspection. en-us Thu, 19 Apr 2018 00:00:00 +0530 Sat, 28 Apr 2018 13:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56987 Registered persons may export goods or services without payment of integrated tax by furnishing a Letter of Undertaking (LUT) in FORM GST RFD-11 online, which is deemed accepted when an ARN is generated; no physical documents are required. LUT validity is for the financial year but may be withdrawn if post-shipment tax obligations are unmet; ineligible exporters must furnish a bond with a bank guarantee. Exporters may use running bonds to cover estimated integrated tax liability and must maintain records of debit/credit entries for inspection. Circulars GST - States Thu, 19 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56987