Facility of LUT extended to all exporters / registered persons subject to conditions

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..... on no. 37/2017 Central Tax) In exercise of the powers conferred by section 54 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), and sub-rule (5) of rule 96 A of the Delhi Goods and Services Tax Rules, 2017, the Commissioner, State Tax, (Delhi) hereby specifies conditions and safeguards for furnishing a Letter of Undertaking in place of a Bond by a registered person who .....

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..... e Delhi 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) the Letter of Undertaking shall cease to be valid if the registered person fails to pay the tax due along with interest, as sp .....

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