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.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... payment of Integrated Tax under IGST Act. Sir/Gentlemen/Madam, 1. You 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 accep....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... • Tick all the three checkboxes> • Attach the PDF file of LUT that is already submitted manually to appropriate jurisdictional officer> • 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 d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and submission of said form. 5.13. Document Upload: 5.13.1. Previous Letter of Undertaking (LUT), irrespective whether it is submitted manually to the jurisdictional officer of the State or the Centre, said LUT may also be uploaded at the GSTN portal. 5.13.2. The fresh LUT, if any, that is required to be submitted may also be prepared online and submitted to the GSTN portal. 5.13.3. Only PDF or JPEG file formats are allowed. 5.13.4. Maximum file size for upload is 2 MB. 5.14. As explained above, save and submit the LUT in FORM GST RFD-11. LUT once submitted shall be valid for the whole financial year. 6. It is reiterated that the registered person shall make the zero-rated supply of the goods or services or both within ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Financial Year for which you want to furnish the LUT 2. If you have already furnished LUT Offline, for previous period, please attach the same here and continue to file your application Choose File No file chosen ● Only PDF or JPEG file formats are allowed. ●Maximum file size for upload is 2 MB. Note: You can attach the Letter of undertaking already created for the FY, if any. Letter of Undertaking for export of goods or services without payment of integrated tax (See rule 96A) 3. If you're filling LUT, please read and select all the three checkboxes for accepting the conditions prescribed in Letter Document 3 Goods & Services Tax My JSP Form1_Dets: Goods And Services Ta....