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.

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..... 13th November, 2017. No. ERTS(T) 65/2017/197. In exercise of the powers conferred by section 54 of the Meghalaya Goods and Services Tax Act, 2017, the Government of Meghalaya 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) .....

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..... proprietor or by a person duly 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 draft rule 96A of the Meghalaya Goods and Services Tax Rules, 2017, within the period mentioned in clause (a) or clause (b) of the said sub-rule, the facility of e .....

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