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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.... Commercial Taxes, Ezhilagam Chepauk Chennai -600 005. Notification issued by commissioner of State Tax, CHENNAI, Wednesday, October 25, 2017 (Ippasi 8, Hevelambi, Thiruvalluvar andu-2048) No. 14-Rc.085/2016/Taxation/A1 NOTIFICATION In exercise of the powers conferred by section 54 of the Tamil Nadu Goods and Services Tax Act, 2017, and section 20 of the Integrated Goods and Services Tax Ac....

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....ed 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 Tamil Nadu Goods and Services Tax Rules, 2017 and it shall be executed by the working partner, the Managing Director or the Company Secretary....