One Nation One Tax – Divided by States in LUT!!
By: – Anuj Bansal
Goods and Services Tax – GST
Dated:- 31-7-2017
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
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Plain text (Extract) only
For full text:-Visit the Source
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Export turnover)
Required
Not Required
Not Required
Not Required
9
Authorization 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
Expo
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Plain text (Extract) only
For full text:-Visit the Source
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r.
Required
Not Required
Not Required
Not Required
After analyzing the aforesaid table, it can be seen that though most of the documents required by the states for filing 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 h
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Plain text (Extract) only
For full text:-Visit the Source
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