https://www.taxtmi.com/circulars?id=59544 Registered persons exporting without payment of integrated tax must furnish a bond in FORM CST RFD-11 or, if eligible under Notification No.16/2017, a Letter of Undertaking. Exporters required to furnish a bond shall maintain a running bond covering estimated tax liability and provide additional bond if liabilities exceed the bond amount. A bank guarantee may be required at the Commissioner's discretion but should normally not exceed fifteen percent of the bond. LUTs are valid for twelve months and bonds/LUTs are to be accepted by the jurisdictional Deputy/Assistant Commissioner at the exporter's principal place of business. en-us Thu, 13 Jul 2017 00:00:00 +0530 Mon, 11 Feb 2019 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59544 Registered persons exporting without payment of integrated tax must furnish a bond in FORM CST RFD-11 or, if eligible under Notification No.16/2017, a Letter of Undertaking. Exporters required to furnish a bond shall maintain a running bond covering estimated tax liability and provide additional bond if liabilities exceed the bond amount. A bank guarantee may be required at the Commissioner's discretion but should normally not exceed fifteen percent of the bond. LUTs are valid for twelve months and bonds/LUTs are to be accepted by the jurisdictional Deputy/Assistant Commissioner at the exporter's principal place of business. Circulars Customs Thu, 13 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59544