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.
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Online submission of Letter of Undertaking: file FORM GST RFD-11 on GST portal, attach LUT, provide witnesses, sign with DSC/EVC. Registered persons making zero-rated supplies may file a Letter of Undertaking online in FORM GST RFD-11 via the GSTN portal: select financial year, accept prescribed conditions, attach prior LUT if any (PDF/JPEG, max 2 MB), provide two independent witnesses, and sign and submit with DSC or EVC. Once submitted the form is valid for the financial year and cannot be edited; compliance with the time limit in sub rule (1) of rule 96A remains required.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Online submission of Letter of Undertaking: file FORM GST RFD-11 on GST portal, attach LUT, provide witnesses, sign with DSC/EVC.
Registered persons making zero-rated supplies may file a Letter of Undertaking online in FORM GST RFD-11 via the GSTN portal: select financial year, accept prescribed conditions, attach prior LUT if any (PDF/JPEG, max 2 MB), provide two independent witnesses, and sign and submit with DSC or EVC. Once submitted the form is valid for the financial year and cannot be edited; compliance with the time limit in sub rule (1) of rule 96A remains required.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.