Maharashtra prescribes guidelines for exports under bond / LUT, clarifies authorities for zero-rated supply refunds

Maharashtra Govt. prescribes guidelines to provide clarity on procedure to be followed for export under bond / LUT in light of Notification No. 37/2017-State Tax that extends facility of LUT to all exporters, and division of taxpayers between State Tax Authority and Central Tax Authority; Explains that LUT facility has been extended to all registered persons who intend to export goods / services without payment of Integrated tax except those who have been prosecuted for any o...