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Failure to file lut/bond

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(Querist)
29 March 2018 Respected Experts,

If an assessee fails to furnish a Letter of Undertaking or a Bond and continues to export services without payment of IGST. Then what are it's consequences. Please guide
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Udaya Chandran

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Udaya Chandran (Expert)
30 March 2018 Pay the tax liability along with interest.

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