As per Rule 96A of the CGST Rules, the person who has executed the LUT / Bond has submit proof fo export within fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange.
GST Tip – 369
The person who has obtained LUT or executed Bond for export of goods have to export the goods within fifteen days from the expiry of three months of the LUT / Bond execution date or the due date can be extended by the commissioner.
GST Tip – 354
The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of the auction.
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