https://www.taxtmi.com/circulars?id=69402 All registered persons may export goods or services without payment of integrated tax by furnishing a Letter of Undertaking (LUT), except those prosecuted in high-value tax-evasion cases. LUTs are valid for the financial year but can be withdrawn if exports are not completed within prescribed time and unpaid tax is not settled; payment restores the facility. Until electronic FORM GST RFD-11 is available, exporters must submit a physical FORM GST RFD-11 or LUT to the jurisdictional Deputy/Assistant Commissioner; bonds where required must be on stamp paper and accompanied by a bank guarantee. Self-declarations suffice for initial acceptance, which must occur within three working days or be deemed accepted. en-us Mon, 08 Jan 2018 00:00:00 +0530 Fri, 13 Mar 2026 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69402 All registered persons may export goods or services without payment of integrated tax by furnishing a Letter of Undertaking (LUT), except those prosecuted in high-value tax-evasion cases. LUTs are valid for the financial year but can be withdrawn if exports are not completed within prescribed time and unpaid tax is not settled; payment restores the facility. Until electronic FORM GST RFD-11 is available, exporters must submit a physical FORM GST RFD-11 or LUT to the jurisdictional Deputy/Assistant Commissioner; bonds where required must be on stamp paper and accompanied by a bank guarantee. Self-declarations suffice for initial acceptance, which must occur within three working days or be deemed accepted. Circulars GST - States Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69402