Facility of LUT extended to all exporters / registered persons subject to conditions

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....ercise of the powers conferred by section 54 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), and sub-rule (5) of rule 96 A of the Delhi Goods and Services Tax Rules, 2017, the Commissioner, State Tax, (Delhi) hereby specifies conditions and safeguards for furnishing a Letter of Undertaking in place of a Bond by a registered person who intends to supply goods or services for e....

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....hall be executed by the working partner, the Managing Director or the Company Secretary or the proprietor or by a person duly authorised by such working partner or Board of Directors of such company or proprietor; (iii) the Letter of Undertaking shall cease to be valid if the registered person fails to pay the tax due along with interest, as specified under sub-rule (1) of rule 96A of Delhi Goods....