https://www.taxtmi.com/circulars?id=61386 The facility to export without payment of integrated tax under a Letter of Undertaking (LUT) has been extended to all registered persons subject to exclusions for prosecuted persons exceeding a specified evasion threshold; the LUT is valid for the financial year but may be withdrawn if exports are not completed within prescribed time unless tax is paid. Procedural rules require submission of FORM GST RFD-11 (or downloaded form) to the jurisdictional officer, acceptance within three working days (deemed accepted if not acted upon), acceptance of self-declaration, and where bonds are required they must be on stamp paper with a bank guarantee of fifteen percent; running bonds and record-keeping obligations are specified. en-us Fri, 16 Feb 2018 00:00:00 +0530 Thu, 06 Jun 2019 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61386 The facility to export without payment of integrated tax under a Letter of Undertaking (LUT) has been extended to all registered persons subject to exclusions for prosecuted persons exceeding a specified evasion threshold; the LUT is valid for the financial year but may be withdrawn if exports are not completed within prescribed time unless tax is paid. Procedural rules require submission of FORM GST RFD-11 (or downloaded form) to the jurisdictional officer, acceptance within three working days (deemed accepted if not acted upon), acceptance of self-declaration, and where bonds are required they must be on stamp paper with a bank guarantee of fifteen percent; running bonds and record-keeping obligations are specified. Circulars GST Fri, 16 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61386