https://www.taxtmi.com/circulars?id=57170 The circular extends the facility of export under Letter of Undertaking (LUT) to all registered persons except those prosecuted for significant tax evasion, permits bonds with bank guarantees where LUT is inapplicable, and makes an LUT valid for the financial year subject to withdrawal if specified tax is not paid within prescribed time; payment restores the facility. It prescribes provisional filing of FORM GST RFD-11 to the jurisdictional Deputy Commissioner, accepts exporter self-declaration subject to post-facto verification, mandates three working day processing (deemed accepted if not acted upon), and requires running bonds, maintenance of liability records, and supervised sealing until self-sealing is operational. en-us Wed, 07 Feb 2018 00:00:00 +0530 Sat, 14 Jul 2018 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57170 The circular extends the facility of export under Letter of Undertaking (LUT) to all registered persons except those prosecuted for significant tax evasion, permits bonds with bank guarantees where LUT is inapplicable, and makes an LUT valid for the financial year subject to withdrawal if specified tax is not paid within prescribed time; payment restores the facility. It prescribes provisional filing of FORM GST RFD-11 to the jurisdictional Deputy Commissioner, accepts exporter self-declaration subject to post-facto verification, mandates three working day processing (deemed accepted if not acted upon), and requires running bonds, maintenance of liability records, and supervised sealing until self-sealing is operational. Circulars GST - States Wed, 07 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57170