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

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....hand Goods and Services Tax Act, 2017, read with sub-rule (5) of rule 96A of the Jharkhand Goods and Services Tax Rules, 2017, and in supersession of Notification No. S.O. 118 State Tax, dated 6 November, 2017, published in the Gazette of Jharkhand ,except as respects things done or omitted to be done before such supersession, the Government of Jharkhand hereby specifies conditions and safeguards ....

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....nexure to FORM GST RFD - 11 referred to in sub-rule (1) of rule 96A of the Jharkhand Goods and Services Tax Rules, 2017 and it shall 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) where the registered person fails to pay the tax ....