Conditions and safeguards for furnishing a letter of undertaking in place of a bond for export without payment of Integrated tax.

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..... ub-rule (5) of rule 96A of the Manipur Goods and Services Tax Rules, 2017, the Commissioner, hereby specifies the conditions and safeguards for the registered person who intends to supply goods or services for export without payment of integrated tax, for furnishing a Letter of Undertaking in place of a Bond. i. The following registered person shall be eligible for submission of Letter of Underta .....

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