GST Notification on Furnishing Letter of Undertaking for Export

Notification G.S.R. (E) issued under sections 54 and 20 of CGST and IGST Acts, supersedes previous notification.

Registered exporters can furnish a Letter of Undertaking (LUT) instead of a bond for export of goods or services without integrated tax payment.

Exceptions include those prosecuted for tax evasion exceeding ₹2.5 crores under GST or previous laws. LUT must be on registered person's letterhead, in duplicate, for a financial year, executed by authorized personnel.

Failure to pay tax with interest revokes export privilege; payment restores it. Applies to zero-rated supply to Special Economic Zones (SEZs) as well. Issued by Rohan, Under Secretary to the Government of India.