Notification on extension of facility of LUT to all exporters issued.

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.... Services Tax Act, 2017, and section 20 of the Integrated Goods and Services Tax Act, 2017, sub-rule (5) of rule 96A of the Manipur Goods and Services Tax Rules, 2017, and in supersession of notification No. Tax/4(53)/GST-NOTN/2016/B, dated the 7^th July, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner, hereby specifies conditions and safeguard....

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....nexure to FORM GST RFD -11 referred to in sub-rule (1) of rule 96A of the Manipur 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 due....