Specify 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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.... Department No.EXN-F(10)-28/2018 Dated: Shimla-2 29th September , 2018 Notification No. 37/2018-State Tax In exercise of the powers conferred by section 54 and sub-section (3) of section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017, and sub-rule (5) of rule 96A of the Himachal Pradesh Goods and Services Tax Rules, 2017, the Governor of Himachal Pradesh is pleased to specif....

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....ate, for a financial year in the annexure to FORM GST RFD - 11 referred to in sub-rule (1) of rule 96A of the Himachal Pradesh 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) the Let....