https://www.taxtmi.com/circulars?id=61515 Exports without payment of integrated tax require a Letter of Undertaking in FORM GST RFD 11 for eligible exporters or a bond in FORM GST RFD II for others; bonds may be maintained as running bonds covering estimated tax liability and must be supplemented if insufficient. Jurisdictional Commissioners may require a bank guarantee based on exporter track record and may waive it; any bank guarantee should not exceed a limited proportion of the bond. LUTs are valid for twelve months; bonds/LUTs are accepted by the Deputy/Assistant Commissioner of the exporter's principal place of business, with temporary filing before Central or State tax authorities permitted during administrative assignment, and existing container sealing practices continue under local supervision. en-us Tue, 11 Jul 2017 00:00:00 +0530 Sat, 15 Jun 2019 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61515 Exports without payment of integrated tax require a Letter of Undertaking in FORM GST RFD 11 for eligible exporters or a bond in FORM GST RFD II for others; bonds may be maintained as running bonds covering estimated tax liability and must be supplemented if insufficient. Jurisdictional Commissioners may require a bank guarantee based on exporter track record and may waive it; any bank guarantee should not exceed a limited proportion of the bond. LUTs are valid for twelve months; bonds/LUTs are accepted by the Deputy/Assistant Commissioner of the exporter's principal place of business, with temporary filing before Central or State tax authorities permitted during administrative assignment, and existing container sealing practices continue under local supervision. Circulars GST Tue, 11 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61515