https://www.taxtmi.com/circulars?id=60822 Extension of export without payment of integrated tax by furnishing a LUT is available to all registered persons except those prosecuted for offences involving substantial tax evasion. An LUT is valid for the financial year and is deemed accepted on online submission of FORM GST RFD-11 with ARN; no physical documents are required. Withdrawal of the facility follows failure to meet export timelines or pay required tax, after which exports must be on payment of integrated tax or under bond with bank guarantee. Ineligible LUTs may be rejected ab initio. en-us Mon, 25 Mar 2019 00:00:00 +0530 Tue, 07 May 2019 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60822 Extension of export without payment of integrated tax by furnishing a LUT is available to all registered persons except those prosecuted for offences involving substantial tax evasion. An LUT is valid for the financial year and is deemed accepted on online submission of FORM GST RFD-11 with ARN; no physical documents are required. Withdrawal of the facility follows failure to meet export timelines or pay required tax, after which exports must be on payment of integrated tax or under bond with bank guarantee. Ineligible LUTs may be rejected ab initio. Circulars GST - States Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60822