Specifies conditions and safeguards for furnishing a Letter of Undertaking in place of a Bond by a registered person who intends to supply goods or services for export without payment of integrated tax.

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..... eb, 2018 No. ERTS(T) 65/2017/342 - In exercise of the powers conferred by section 54 of the Meghalaya Goods and Services Tax Act, 2017, sub-rule (5) of rule 96A of the Meghalaya Goods and Services Tax Rules, 2017 except as respects things done or omitted to be done before such supersession, the Government of Meghalaya hereby specifies conditions and safeguards for furnishing a Letter of Unde .....

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..... 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 (l) of rule 96A of Meghalaya Goods and Se .....

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