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Facility of LUT extended to all exporters / registered persons subject to conditions

Goods and Services Tax - 37/2017 - Dated:- 4-10-2017 - Government of India Ministry of Finance (Department of Revenue ) [Central Board of Excise and Customs] Notification No. 37 /2017 - Central Tax New Delhi, the 4th October, 2017 G.S.R. 1218 (E).- I .....

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persession of notification No. 16/2017-Central Tax, dated the 7th July, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 848 (E), dated the 7th July, 2017 except as respects things done o .....

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for export without payment of integrated tax - (i) all registered persons who intend to supply goods or services for export without payment of integrated tax shall be eligible to furnish a Letter of Undertaking in place of a bond except those who ha .....

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wo 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 Ce .....

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