TMI BlogFacility of LUT extended to all exporters / registered persons subject to conditionsX X X X Extracts X X X X X X X X Extracts X X X X ..... exercise of the powers conferred by section 54 of the Central Goods and Services Tax Act, 2017, and section 20 of the Integrated Goods and Services Tax Act, 2017 , sub-rule (5) of rule 96A of the Central Goods and Services Tax Rules, 2017, and in supersession of notification No. 16/2017-Central Tax, dated the 7th July, 2017, published in the Gazette of India, Extraordinary, Part II, Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting laws in force in a 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 Central Goods and Services Tax Rules, 2017 and it shall be executed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or both made by a registered person (including a Special Economic Zone developer or Special Economic Zone unit) to a Special Economic Zone developer or Special Economic Zone unit without payment of integrated tax. [F. No. 349/74/2017-GST (Pt.) Vol.-II] (Rohan) Under Secretary to the Government of India - Notification Tax Management India - taxmanagementindia - taxmanagement - t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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