Registered person shall be eligible for submission of letter of UT Bond

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....ule (5) of rule 96A of the Punjab Goods and Services Tax Rules, 2017, and all other powers enabling him in this behalf, the Governor of Punjab, is pleased to specify the following conditions and safeguards for the registered person who intends to supply goods or services for export without payment of integrated tax, for furnishing a Letter of Undertaking in place of a Bond, namely:- (i) The follo....