TMI BlogThe Tripura State Goods and Services Tax Act, 2017 — Instructions related to furnishing of Bond/Letter of Undertaking (LUT) for exports without payment of Integrated Tax.X X X X Extracts X X X X X X X X Extracts X X X X ..... STI AGARTALA, TRIPURA WEST, PIN-799006. Dated, Agartala, the 13 th February, 2018. Circular No.01/2018 GST (State) Subject: The Tripura State Goods and Services Tax Act, 2017 - Instructions related to furnishing of Bond/Letter of Undertaking (LUT) for exports without payment of Integrated Tax. The Tripura State Goods Services Tax Act, 20 17, the Central Goods Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods or services or both supplied, in accordance with the provisions section 54 of the Central Goods Services Tax Act, 2017 and the rules made there under. 3. In accordance with the provisions of rule 96A of the Tripura State Goods and Services Tax Rules, 2017 a registered person availing of the option of supplying goods or services for export without payment of integrated tax is required t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2017-Central Tax under section 54 of the Central Goods and Services Tax Act, 2017, under section 20 of the Integrated Goods and Services Tax Act, 2017 under sub-rule (5) of rule 96A of the said Rules has specified 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 (L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alongwith a Bond or a Letter Of Undertaking (LUT). (ii) The jurisdictional Superintendent of State Tax having jurisdiction over the principal place of business of the exporter shall accept the Form GST RFD-11 alongwith Bond/ Letter of Undertaking (LUT). The Bond shall be accompanied by a bank guarantee of 15% of the Bond amount. (iii) Proper record of all such Form GST RFD-11 alongwi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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