Facility of LUT extended to all exporters / registered persons subject to conditions
37/2017 Dated:- 4-10-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue )
[Central Board of Excise and Customs]
Notification No. 37 /2017 – Central Tax
New Delhi, the 4th October, 2017
G.S.R. 1218 (E).- In exercise of the powers conferred by section 54 of the Central Goods and Services Tax Act, 2017, and section 20 of the Integrated Goods and Services Tax Act, 2017, sub-rule (5) of rule 96A of the Central Goods and Services Tax Rules, 2017, and in supersession of notification No. 16/2017-Central Tax, dated the 7th July, 2017, published in the Gazette of India, Extraordinary, Part II, Sec
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x Act, 2017 (13 of 2017) or any of the existing laws in force in a case where the amount of tax evaded exceeds two hundred and fifty lakh rupees;
(ii) the Letter of Undertaking shall be furnished on the letter head of the registered person, in duplicate, for a financial year in the annexure to FORM GST RFD – 11 referred to in sub-rule (1) of rule 96A of the Central Goods and Services Tax Rules, 2017 and it shall be executed by the working partner, the Managing Director or the Company Secretary or the proprietor or by a person duly authorised by such working partner or Board of Directors of such company or proprietor;
(iii) where the registered person fails to pay the tax due along with interest, as specified under sub-rule (1) of rule 9
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