N/N.37/2017 - Central Tax dated 04.10.2017 - Conditions and safeguards for furnishing a Letter of Undertaking in place of a Bond for supply goods or services for export without payment of integrated tax

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....1001 F. No. VIII/Cus/Tech/PN&SI/48-75/2016 Date: 06.10.2017 PUBLIC NOTICE NO. 28/2017 Sub: N/N.37/2017 - Central Tax dated 04.10.2017 - Conditions and safeguards for furnishing a Letter of Undertaking in place of a Bond for supply goods or services for export without payment of integrated tax Attention of all Importers/ Exporters/ Customs Brokers and the Members of the Trade is draw....

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....gs done or omitted to be done before such supersession, the Central Board of Excise and Customs hereby 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 - (i) all registered persons who intend to supply goods or services for export without....

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....y 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 along with interest, as specified under sub-rule (1) of rule 96A of Central Goods and Services Tax Rules, 2017, within the period mentioned in clause (a) or clause (b) of the said sub-rule, the facility of export without payment of integrated....