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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.... / Commissioner of 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 Inte....

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.... 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 Tamil Nadu Goods and Services Tax Rules, 2017 and it shall be executed by the working partner, the Managi....