https://www.taxtmi.com/circulars?id=69394 Clarification sets out that a Letter of Undertaking (LUT) for zero rating exports is available to any registered person meeting specified foreign inward remittance thresholds or to status holders regardless of thresholds; LUTs/bonds must be accepted within three working days, supplies to EOUs and merchant exporter purchases are taxable unless exported by the actual exporter under LUT or IGST payment, bank guarantees may be limited or waived on grounds such as export promotion council registration or aggregation of remittances across state registrations, and self declarations and submitted proof are to be accepted unless contrary evidence exists. en-us Tue, 02 Jan 2018 00:00:00 +0530 Fri, 13 Mar 2026 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69394 Clarification sets out that a Letter of Undertaking (LUT) for zero rating exports is available to any registered person meeting specified foreign inward remittance thresholds or to status holders regardless of thresholds; LUTs/bonds must be accepted within three working days, supplies to EOUs and merchant exporter purchases are taxable unless exported by the actual exporter under LUT or IGST payment, bank guarantees may be limited or waived on grounds such as export promotion council registration or aggregation of remittances across state registrations, and self declarations and submitted proof are to be accepted unless contrary evidence exists. Circulars GST - States Tue, 02 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69394