Goods and Services Tax – GST – By: – Anuj Bansal – Dated:- 31-7-2017 Last Replied Date:- 1-8-2017 – Exports under GST have been categorized as Zero Rated supplies which can be made with or without payment of IGST. One can do exports without payment of IGST either under Bond or LUT. Under this article analysis has been done for the list of documents required to be furnished for obtaining LUT in the states of Delhi, UP, Haryana & West Bengal. Following are the list of documents required for the same:- S.No Particulars Delhi Haryana UP West Bengal 1 Request for acceptance of GST RFD-11 on Letter head of the company Required Required Required Required 2 Letter of Undertaking Letter Head of the Company / Notarized Non judicial Stamp paper &
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zation letter for Authorized Signatory Required Required Required Required 10 Board Resolution in favour of Authorized Signatory Required Required Required Required 11 PAN of Signing Authority Required Required Required Required 12 Passport / Adhaar card / ID proof of signing authority Required Required Required Required 13 Trade License Not Required Not Required Not Required Required 14 GSTN copy / Provisional ID Required Required Required Required 15 Export House / RCMC (Registration cum membership certificate) Not Required Not Required Not Required Required 16 IEC Code Required Required Required Required 17 Export Order Copy Not Required Not Required Not Required Required 18 2 Witness – Photo ID Proof Required Required Required Required
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application for LUT are same. But there are certain specific documents like last year s Balance Sheet, ST-3 (Service Tax returns), VAT Returns, Bank certificate, etc which are specifically required by few states. Though Government often claims GST as one nation one tax but when it comes to actual implementation and practicality of situations the story is somewhat different. Every state has published their own set of document and it s very difficult for the tax payer to contact officials of specific state and inquire for list of documents required for LUT. GST common helpline number is always short of answers & they often shrug shoulders saying contact the respective state department. Few states like Haryana have launched their GST help
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