https://www.taxtmi.com/circulars?id=61567 Clarifies eligibility, form, processing timelines and evidentiary standards for furnishing a Letter of Undertaking (LUT) or bond for exports under GST. Eligibility requires minimum foreign inward remittance relative to export turnover or a specified threshold, with status holders exempt from that condition. LUTs are accepted on letterhead; bonds on non judicial stamp paper. LUT/bond applications must be prioritized and accepted within three working days; jurisdictional officers accept submissions and self declarations are prima facie proof, subject to post facto verification. en-us Mon, 21 Aug 2017 00:00:00 +0530 Thu, 20 Jun 2019 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61567 Clarifies eligibility, form, processing timelines and evidentiary standards for furnishing a Letter of Undertaking (LUT) or bond for exports under GST. Eligibility requires minimum foreign inward remittance relative to export turnover or a specified threshold, with status holders exempt from that condition. LUTs are accepted on letterhead; bonds on non judicial stamp paper. LUT/bond applications must be prioritized and accepted within three working days; jurisdictional officers accept submissions and self declarations are prima facie proof, subject to post facto verification. Circulars GST Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61567