https://www.taxtmi.com/circulars?id=70966 Exports without payment of integrated tax require a registered person to furnish a bond or Letter of Undertaking in FORM GST RFD-11. Exporters not eligible for an LUT must furnish a bond. The bond operates as a running bond covering estimated tax liability, and a fresh bond is required if outstanding export liability exceeds the available bond amount. Bank-guarantee requirements depend on the exporter's track record and should normally not exceed 15% of the bond amount. An LUT remains valid for twelve months, subject to compliance with its conditions. en-us Fri, 07 Jul 2017 00:00:00 +0530 Tue, 25 Aug 2026 16:38:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70966 Exports without payment of integrated tax require a registered person to furnish a bond or Letter of Undertaking in FORM GST RFD-11. Exporters not eligible for an LUT must furnish a bond. The bond operates as a running bond covering estimated tax liability, and a fresh bond is required if outstanding export liability exceeds the available bond amount. Bank-guarantee requirements depend on the exporter's track record and should normally not exceed 15% of the bond amount. An LUT remains valid for twelve months, subject to compliance with its conditions. Circulars GST - States Fri, 07 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70966