https://www.taxtmi.com/circulars?id=70964 GST export procedures allow registered persons meeting prescribed foreign inward remittance conditions to furnish a Letter of Undertaking instead of a bond, while status holders may use an LUT irrespective of those conditions. LUTs and bonds are prior requirements for exports and SEZ supplies and should be accepted within three working days when complete documents are submitted. Zero-rating applies to supplies by the actual exporter under LUT or on payment of integrated tax; manufacturer supplies to merchant exporters and supplies to export-oriented units remain taxable. Payment and foreign-exchange conditions govern supplies to Nepal, Bhutan and SEZ recipients. en-us Fri, 11 Aug 2017 00:00:00 +0530 Tue, 25 Aug 2026 16:07:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70964 GST export procedures allow registered persons meeting prescribed foreign inward remittance conditions to furnish a Letter of Undertaking instead of a bond, while status holders may use an LUT irrespective of those conditions. LUTs and bonds are prior requirements for exports and SEZ supplies and should be accepted within three working days when complete documents are submitted. Zero-rating applies to supplies by the actual exporter under LUT or on payment of integrated tax; manufacturer supplies to merchant exporters and supplies to export-oriented units remain taxable. Payment and foreign-exchange conditions govern supplies to Nepal, Bhutan and SEZ recipients. Circulars GST - States Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70964