Export of goods or services under bond or Letter of Undertaking

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....tter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of - (a) fifteen days after the expiry of three months, ^2[or such further period as may be allowed by the Commissioner,] from the date of issue of the invoice for export, if the goods are not ex....

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....covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system. ^3[Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports ....

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....ms of sub-rule (3) shall be restored immediately when the registered person pays the amount due. (5) The Board, by way of notification, may specify the conditions and safeguards under which a Letter of Undertaking may be furnished in place of a bond. (6) The provisions of sub rule (1) shall apply, mutatis mutandis, in respect of zero-rated supply of goods or services or both to a Specia....