GST Tip – 371

When the application for LUT or Bond is submitted by the taxpayer for export of goods or services and if any information is missing, the concerned officer will issue FORM GST RFD-03 requesting the applicant to file a fresh application in FORM GST RFD-02.

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 – 368

As per Rule 96A, if any registered person wants to supply goods or services without payment of integrated goods and service tax for export of goods or services, have to furnish Letter of Undertaking or Bond to the FORM GST RFD-11 to the jurisdictional Commissioner.