TaxTMI 
TaxTMI 
TaxTMI 
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 Head of the Company / Notarized Non judicial Stamp paper | ₹ 100 Stamp Paper / Letter Head | ₹ 300 Stamp Paper | ₹ 100 Stamp paper duly notarized – 2 Copies | |
3 | Letter Head of the Company | Letter Head of the Company | Letter Head of the Company | Letter Head of the Company | |
4 | PAN of the company | Required | Required | Required | Required |
5 | Export House Status Holder Certificate | Not Required | Required, if applicable | Required, if applicable | Required, if applicable |
6 | Bank Remittance Certificate / FIRC (2016-17) – 10% of Export Turnver | Required | FIRC Required | FIRC Required | BRC Required |
7 | Balance Sheets for Previous Year | Not Required | Not Required | Not Required | Required |
8 | Bank Certificate for receipt of Foreign remittance (10% of 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 | Export Order Copy | Not Required | Not Required | Not Required | Required |
18 | 2 Witness – Photo ID Proof | Required | Required | Required | Required |
19 | ID and Address Proof of Director | Required | Required | Required | Not Required |
20 | Undertaking / Affadavit that registered person has not been prosecuted for any offence | On Letter head of the company | On ₹ 100 stamp paper | On ₹ 100 stamp paper | Not Required |
21 | CA Certificate | Not Required | Not Required | Required | Not Required |
22 | Copy of ST-3 Return for F.Y. 2016-17 | Not Required | Required | Not Required | Not Required |
23 | Export Bill / Invoice | Required | Not Required | Not Required | Not Required |
24 | Copy of DVAT-16 of all 4 quarters of 2016-17 or GSTR-3 of all months for proceeding year. | 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 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 helpline number which is available on their website https://haryanatax.gov.in but in other states contacting officers and receiving information on the subject matter is a herculean task. Had there been a standard format for all states then it would be quite easy for the tax payers to obtain LUTs from the department without much efforts. This is just a beginning of GST era, however, it is believed that things will be streamlined in future and GST will surely prove its tag line ‘One Nation One Tax’.