https://www.taxtmi.com/circulars?id=61250 Facility to export under a Letter of Undertaking (LUT) is extended to all registered persons except certain prosecuted taxpayers; the LUT is valid for the financial year tendered and may be withdrawn if export timelines or payment conditions are not met but can be restored on payment. Self-declaration is acceptable with post-facto verification, LUT/bond must be processed within three working days or deemed accepted, bonds require bank guarantees in specified prosecuted cases, running bonds must cover self-assessed integrated tax liabilities, and jurisdictional Deputy/Assistant Commissioners accept LUT/bond filings. en-us Mon, 09 Oct 2017 00:00:00 +0530 Fri, 31 May 2019 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61250 Facility to export under a Letter of Undertaking (LUT) is extended to all registered persons except certain prosecuted taxpayers; the LUT is valid for the financial year tendered and may be withdrawn if export timelines or payment conditions are not met but can be restored on payment. Self-declaration is acceptable with post-facto verification, LUT/bond must be processed within three working days or deemed accepted, bonds require bank guarantees in specified prosecuted cases, running bonds must cover self-assessed integrated tax liabilities, and jurisdictional Deputy/Assistant Commissioners accept LUT/bond filings. Circulars GST Mon, 09 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61250