https://www.taxtmi.com/circulars?id=59996 Exports without payment of integrated tax require furnishing a Letter of Undertaking (LUT) in FORM GST RFD-11 or a bond under rule 96A; eligible exporters may use an LUT per the Notification, others must submit a running bond on non-judicial stamp paper covering estimated tax liability. FORM GST RFD-11 allows a bank guarantee, which the jurisdictional Commissioner may waive or set based on exporter track record; LUTs are valid for twelve months and non-compliance may necessitate a bond. Jurisdictional officers accept bonds/LUTs at the exporter's principal place of business, with transitional central/state submission permitted. en-us Mon, 10 Jul 2017 00:00:00 +0530 Mon, 04 Mar 2019 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59996 Exports without payment of integrated tax require furnishing a Letter of Undertaking (LUT) in FORM GST RFD-11 or a bond under rule 96A; eligible exporters may use an LUT per the Notification, others must submit a running bond on non-judicial stamp paper covering estimated tax liability. FORM GST RFD-11 allows a bank guarantee, which the jurisdictional Commissioner may waive or set based on exporter track record; LUTs are valid for twelve months and non-compliance may necessitate a bond. Jurisdictional officers accept bonds/LUTs at the exporter's principal place of business, with transitional central/state submission permitted. Circulars Customs Mon, 10 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59996