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.

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....ou 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 Letter of Undertaking without payment of Integrated Tax, subject to the conditions, safeguards and procedure as provided in the Notification of Finance Department No. MGST-1017/C.R.-179/Taxation-1 dated 7th October 2017. 2. Your attention is also invited towards the Trade Circular No. 29T 2017 dated 10th July 2017 and 50T of 2017 dated 7th December 2017. These Trade Circular(s) explain the procedure to be adopted to accept and process the Bond or Letter of Undertaking (hereinafter referred to as ....

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....ficer> * Fill the requisite details of two independent witness> * Fill all the requisite fields> * Save and Submit application with DSC or EVC. 5.5. After log-in the tax payer shall use option Services> "User Services" as available at the common portal. The applicant would be directed to next screen which would appear as given below: 5.6. From above screen, press the menu "Furnish Letter of Undertaking (LUT). After pressing the next screen will appear. For better understanding the relevant portion is given below: 5.7. Select from the drop down the financial year for which the LUT is to be filed. 5.8. If a registered person making zero rated supply has already furnished LUT Offline i.e. submitted manually to the jurisdictional offi....