One Nation One Tax – Divided by States in LUT!!
By: – Anuj Bansal
Goods and Services Tax – GST
Dated:- 31-7-2017<\/p>\n
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:-
\nS.No
\nParticulars
\nDelhi
\nHaryana
\nUP
\nWest Bengal
\n1
\nRequest for acceptance of GST RFD-11 on Letter head of the company
\nRequired
\nRequired
\nRequired
\nRequired
\n2
\nLetter of Undertaking
\nLetter Head of the Company<\/p>\n
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\nRequired
\nNot Required
\nNot Required
\nNot Required
\n9
\nAuthorization letter for Authorized Signatory
\nRequired
\nRequired
\nRequired
\nRequired
\n10
\nBoard Resolution in favour of Authorized Signatory
\nRequired
\nRequired
\nRequired
\nRequired
\n11
\nPAN of Signing Authority
\nRequired
\nRequired
\nRequired
\nRequired
\n12
\nPassport \/ Adhaar card \/ ID proof of signing authority
\nRequired
\nRequired
\nRequired
\nRequired
\n13
\nTrade License
\nNot Required
\nNot Required
\nNot Required
\nRequired
\n14
\nGSTN copy \/ Provisional ID
\nRequired
\nRequired
\nRequired
\nRequired
\n15
\nExport House \/ RCMC (Registration cum membership certificate)
\nNot Required
\nNot Required
\nNot Required
\nRequired
\n16
\nIEC Code
\nRequired
\nRequired
\nRequired
\nRequired
\n17
\nExpo<\/p>\n
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\nRequired
\nNot Required
\nNot Required
\nNot Required
\nAfter 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<\/p>\n
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