https://www.taxtmi.com/forum/issue?id=117225 A registered person must furnish a bond or a Letter of Undertaking prior to export to supply goods or services without payment of integrated tax; an LUT executed later will not cover exports made before its execution, and the same requirement applies mutatis mutandis to zero-rated supplies to SEZ developers or units. Delay may be condonable where departmental circulars, supporting export documentation, and judicial precedent on procedural lapses are relevant. en-us Sun, 16 May 2021 14:50:12 +0530 Thu, 23 Jan 2025 15:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117225 A registered person must furnish a bond or a Letter of Undertaking prior to export to supply goods or services without payment of integrated tax; an LUT executed later will not cover exports made before its execution, and the same requirement applies mutatis mutandis to zero-rated supplies to SEZ developers or units. Delay may be condonable where departmental circulars, supporting export documentation, and judicial precedent on procedural lapses are relevant. Discussion-Forum GST Sun, 16 May 2021 14:50:12 +0530 https://www.taxtmi.com/forum/issue?id=117225