GST – States – 10 T of 2018 – Dated:- 28-2-2018 – Office of the Commissioner of State Tax, (GST), Maharashtra State, 8th floor, GST Bhavan, Mazgaon, Mumbai-400010. TRADE CIRCULAR To, ………………………… ………………………… No. JC/HQ-I/GST/LUT/BOND/2017-18 Mumbai, Date 28th February 2018 Trade Cir. No. -10 T of 2018 Subject : Online submission of Letter of Undertaking by the taxable person who makes zero-rated supply of goods or services or both without payment of Integrated Tax under IGST Act. Sir/Gentlemen/Madam, 1. You are well aware that as per the provisions of clause (a) of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017, a registered person making zero rated supply may choose to supply the goods or services or both under a Letter of Undertaking without payment of Integrated Tax, subject to the conditions, safeguards and procedure as provided in the Notification of Finance Department No. MGST-1017/C.R.-179/Taxation-1 dated 7t
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rtal in FORM GST RFD-11 (as notified under rule 96A of the MGST Rules vide Notification-State tax dated 1st July 2017 and as amended from time to time). 5.2. All the details in the said form is to be filled appropriately. 5.3. The applicant who desires to submit online LUT in FORM-GST RFD- 11, shall access the common portal i.e. www.gst.gov.in with the use of appropriate Log-in Id and password and fill the appropriate details, as detailed below: 5.4. The process flow diagram is given below: Login Id>password> Services>User Services> Select Furnish Letter of Undertaking (LUT)> Select the financial year for which LUT is to be filed> Tick all the three checkboxes> Attach the PDF file of LUT that is already submitted manually to appropriate jurisdictional officer> Fill the requisite details of two independent witness> Fill all the requisite fields> Save and Submit application with DSC or EVC. 5.5. After log-in the tax payer shall use option Services> User S
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e conditions prescribed in Letter of Undertaking. Please see the screen(s) below: 5.11. Follow the steps given hereunder: 5.11.1. Enter the details of two independent witnesses. These details includes, Name of Witness, Occupation, and Address etc. Please fill all the details. The fields marked as asterisk (*) are mandatory fields. 5.11.2. Primary Authorized signatory or other Authorized signatory may sign the Application Form with the DSC or, as the case may be, the EVC. 5.12. Fill all the requisite information as explained above. The application may be saved at any point of time during the submission. Once the application is saved, it is required to be submitted with DSC or EVC, as the case may be (at GSTN portal). Form so filed cannot be edited. Hence due care may please be taken wile processing and submission of said form. 5.13. Document Upload: 5.13.1. Previous Letter of Undertaking (LUT), irrespective whether it is submitted manually to the jurisdictional officer of the State or t
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