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.
10 T of 2018 Dated:- 28-2-2018 Maharashtra SGST
GST – States
Office of the
\nCommissioner of State Tax,
\n(GST), Maharashtra State,
\n8th floor, GST Bhavan,
\nMazgaon, Mumbai-400010.
\nTRADE CIRCULAR
\nTo,
\n…………………………
\n…………………………
\nNo. JC\/HQ-I\/GST\/LUT\/BOND\/2017-18 Mumbai, Date 28th February 2018
\nTrade Cir. No. -10 T of 2018
\nSubject : 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.
\nSir\/Gentlemen\/Madam,
\n1. 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 L<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . INSTRUCTIONS TO FILE LUT ONLINE = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the GSTN portal and SAVE the application. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of LUT stands modified as above. The rest of the contents of the Trade Circular 50 T of 2017 dated 7th December 2017 remains unchanged. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n m = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" 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.10 T of 2018 Dated:- 28-2-2018 Maharashtra SGSTGST – StatesOffice of the Commissioner of State Tax, (GST), Maharashtra State, 8th floor, GST Bhavan, Mazgaon, Mumbai-400010. TRADE CIRCULAR To, … Continue reading “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.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10856","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10856","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10856"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10856\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10856"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10856"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10856"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n5.1. The registered person who desires to make zero rated supply of goods or services or both without payment of the Integrated Tax (IGST) shall file an application at GSTN portal 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).
\n5.2. All the details in the said form is to be filled appropriately.
\n5.3. 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:
\n5.4. The process flow diagram is given below:
\n * Login Id>password>
\n * Services>User Services>
\n * Select Furnish Letter of Undertaking (LUT)>
\n * Select the financial year for which LUT is to be filed>
\n * Tick all the three checkboxes>
\n * Attach the PDF file of LUT that is already submitted manually to appropriate jurisdictional o<\/p>\n
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\n5.10. If the tax payer is filing LUT a fresh (for the first time), follow the aforesaid process and please read and select all the three check boxes (as shown below) for accepting the conditions prescribed in Letter of Undertaking. Please see the screen(s) below:
\n5.11. Follow the steps given hereunder:
\n5.11.1. 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.
\n5.11.2. Primary Authorized signatory or other Authorized signatory may sign the Application Form with the DSC or, as the case may be, the EVC.
\n5.12. 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).
\nForm so filed cannot be edited. Hence due ca<\/p>\n
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\n7. This circular is clarificatory in nature and cannot be made use of for interpretation of provisions of law. If any member of trade has any doubt, he may refer the matter to this office for further clarification.
\nYours faithfully,
\n(RAJIV JALOTA)
\nCommissioner of State Tax (GST)
\nMaharashtra State, Mumbai.
\nNo. JC\/HQ-1\/GST\/LUT\/BOND\/2017-18
\nMumbai, Date 28th Feb, 2018
\nTrade Cir. No. 10 T of 2018
\n=============
\nDocument 1
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\nE<\/p>\n
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\nAppe Analytics
\nPrinciple of unjust on Home Page of Cent Policy Confirmation View Gazette
\n(a) to export the goods or services supplied without payment of integrated tax within time
\nspecified in sub-rule (1) of rule 96A;*
\nMAHADISCOM..paf
\ne
\n(b) to observe all the provisions of the Goods and Services Tax Act and rules made thereunder,
\nIn respect of export of goods or services;”
\n(c) pay the integrated tax, thereon in the event of failure to export the goods or services,
\nalong with an amount equal to eighteen percent interest per annum on the amount of tax not paid.
\nfrom the date of invoice till the date of payment.*
\nI\/We declare that this undertaking is given under the orders of the proper officer for the
\nperformance of enacts in which the public are interested.
\nIN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the
\nundertaker(s)
\nName, address and occupation of the independent Witnesses
\n1. Name of Wit
\nEnter Name
\nAddress of Witness*
\nB<\/p>\n
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