filling of annexure-19

[MEHUL ASHAR]

Respected Sir,

                     As regarding above subject, one of my clients furnished the LUT BOND of which the period was 18-04-2013 to 17-04-14, so I  filed annexure-19 from the month of april-2013  2 march-2014 as if v count I have filed 12 annexure-19s then do I have to file the annexure-19 for the month of april-2014 or not.Please reply.

THANKING U

 

[YAGAY and SUN]

Dear Mehul,

Annexure -19 is required to submit on monthly basis. Please check relevant Rules in this regard.

Regards

Team YAGAY & SUN

(Management & Indirect Tax Consultants)

[Arun Kumar Singh]

At the time of renewal of LUT you need to submit annexure-19 statement regarding export of exisable goods without payment of duty for the previous year. 

AI Summary

Annexure-19 filing required monthly; also submit an annual Annexure-19 statement when renewing LUT for prior year exports.
Annexure-19 must be filed monthly to report exports of excisable goods made without payment of duty. Additionally, when renewing a Letter of Undertaking (LUT) the exporter must submit an Annexure-19 statement summarising the previous year's exports to support the renewal.