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 export without payment of integrated tax.

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....NAGAR ---- Notification No. 34/2017-State Tax The 18th October, 2017 No. GST/24/2017.-In exercise of the powers conferred by section 54 of the Arunachal Pradesh Goods and Services Tax Act, 2017, and section 20 of the Integrated Goods and Services Tax Act, 2017, sub-rule (5) of rule 96A of the Central Goods and Services Tax Rules, 2017, and in supersession of notification No. 15/2017-State Tax,....

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....7) or any of the existing laws in force in a case where the amount of tax evaded exceeds two hundred and fifty lakh rupees; (ii) the Letter of Undertaking shall be furnished on the letter head of the registered person, in duplicate, for a financial year in the annexure to FORM GST RFD - 11 referred to in sub-rule (1) of rule 96A of the Arunachal Pradesh Goods and Services Tax Rules, 2017 and it s....