https://www.taxtmi.com/circulars?id=69906 Clarification is issued on furnishing of Bond and Letter of Undertaking (LUT) for exports without payment of integrated tax under the Assam GST framework. The facility of export under LUT is extended to all registered persons, except those prosecuted for specified offences where the tax evaded exceeds the prescribed threshold. The LUT remains valid for the financial year in which it is furnished, but the facility is withdrawn if export is not completed within the stipulated time and the related amount is not paid; it is restored on subsequent payment, and exports during the intervening period require payment of integrated tax or a bond with bank guarantee. en-us Tue, 17 Oct 2017 00:00:00 +0530 Mon, 04 May 2026 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69906 Clarification is issued on furnishing of Bond and Letter of Undertaking (LUT) for exports without payment of integrated tax under the Assam GST framework. The facility of export under LUT is extended to all registered persons, except those prosecuted for specified offences where the tax evaded exceeds the prescribed threshold. The LUT remains valid for the financial year in which it is furnished, but the facility is withdrawn if export is not completed within the stipulated time and the related amount is not paid; it is restored on subsequent payment, and exports during the intervening period require payment of integrated tax or a bond with bank guarantee. Circulars GST - States Tue, 17 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69906