Notification No. 37/2017
Date: October 4, 2017
Subject: Furnishing of Letter of Undertaking (LUT) in place of bond for exports
Description:
This notification allows registered persons to export goods or services without payment of IGST by furnishing a Letter of Undertaking (LUT) instead of a bond. The facility is available to eligible exporters who have not been prosecuted for serious tax offences. It is issued under rule 96A of the CGST Rules.
Other Notifications
26/2023
Last date for availing waiver of late fee for delayed filing of FORM GSTR-10 is ...
Read More13/2021
The condition for availment of provisional input tax credit under rule 36(4) is ...
Read More50/2020 corrigendum 1
This corrigendum substitutes the words “turnover of taxable” with “turnove...
Read More