Issues related to acceptance of Bond/LUT

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.... Dated 07/09/2017 Circular Subject- Issues related to acceptance of Bond/LUT Ref :- Circular No. 5/5/2017-GST dated 11-08-2017 issued by Ministry of finance, department of revenue, Central Board of Excise and customs, GST Policy wing. In continuation of earlier circular F. No AC/Export Cell/W-208/2017-18 dated 02.08.2017, in order to further liberalise the acceptance of LUT/Bond the&nb....

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.... may mean different registered persons. If a person having one Permanent Account Number is  registered in more than one State it may so happen that a registered person may not satisfy the condition regarding foreign inward remittances in respect one particular registration, because Of splitting and accountal of receipts and turnover across different registered person with the same PAN. But th....