https://www.taxtmi.com/circulars?id=70963 Export without payment of integrated tax may be made under a Letter of Undertaking by registered persons, except those prosecuted for tax evasion above the prescribed threshold. The LUT is valid for the financial year but is withdrawn on failure to meet export and payment conditions, and restored upon payment. Pending portal availability, FORM GST RFD-11 may be filed before the jurisdictional officer. Bond users must provide the prescribed bank guarantee and maintain a running bond covering outstanding export tax liability. LUTs and bonds not accepted within three working days are deemed accepted. en-us Wed, 04 Oct 2017 00:00:00 +0530 Tue, 25 Aug 2026 15:46:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70963 Export without payment of integrated tax may be made under a Letter of Undertaking by registered persons, except those prosecuted for tax evasion above the prescribed threshold. The LUT is valid for the financial year but is withdrawn on failure to meet export and payment conditions, and restored upon payment. Pending portal availability, FORM GST RFD-11 may be filed before the jurisdictional officer. Bond users must provide the prescribed bank guarantee and maintain a running bond covering outstanding export tax liability. LUTs and bonds not accepted within three working days are deemed accepted. Circulars GST - States Wed, 04 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70963