https://www.taxtmi.com/manuals?id=1760 Export compliance requires fresh Bond or Letter of Undertaking formats after the transitional period; the Board has specified conditions allowing a Letter of Undertaking in lieu of a bond where the exporter is a prescribed status holder or has received required foreign inward remittances and is free of specified prosecutions. Manufacturers supplying to merchant-exporters remain liable for CGST/SGST while merchant-exporters may export under bond/LUT or pay IGST; jurisdictional deputy/assistant commissioners may accept bonds/LUTs for exporters. en-us Mon, 07 Jan 2019 11:03:00 +0530 Mon, 07 Jan 2019 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1760 Export compliance requires fresh Bond or Letter of Undertaking formats after the transitional period; the Board has specified conditions allowing a Letter of Undertaking in lieu of a bond where the exporter is a prescribed status holder or has received required foreign inward remittances and is free of specified prosecutions. Manufacturers supplying to merchant-exporters remain liable for CGST/SGST while merchant-exporters may export under bond/LUT or pay IGST; jurisdictional deputy/assistant commissioners may accept bonds/LUTs for exporters. Manuals GST Mon, 07 Jan 2019 11:03:00 +0530 https://www.taxtmi.com/manuals?id=1760