https://www.taxtmi.com/circulars?id=71329 Exports without payment of integrated tax may be made under a bond or Letter of Undertaking, with refund provisions for unutilized input tax, subject to prescribed conditions, safeguards and procedure. Until taxpayer-assignment arrangements are implemented, exporters may furnish the bond or Letter of Undertaking before either Central or State tax administration. In Chhattisgarh, pending further instructions, rule-compliant bonds and Letters of Undertaking for such exports are accepted by authorised Central Tax authorities. en-us Fri, 11 Aug 2017 00:00:00 +0530 Tue, 15 Sep 2026 11:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71329 Exports without payment of integrated tax may be made under a bond or Letter of Undertaking, with refund provisions for unutilized input tax, subject to prescribed conditions, safeguards and procedure. Until taxpayer-assignment arrangements are implemented, exporters may furnish the bond or Letter of Undertaking before either Central or State tax administration. In Chhattisgarh, pending further instructions, rule-compliant bonds and Letters of Undertaking for such exports are accepted by authorised Central Tax authorities. Circulars GST - States Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71329