TMI BlogOne Nation One Tax - Divided by States in LUT!!X X X X Extracts X X X X X X X X Extracts X X X X ..... One Nation One Tax - Divided by States in LUT!! - By: - Anuj Bansal - Goods and Services Tax - GST - Dated:- 31-7-2017 - - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST RFD-11 on Letter head of the company Required Required Required Required 2 Letter of Undertaking 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 RFD-11 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipt 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceeding 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 offici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... One Tax . - Reply By KASTURI SETHI as = Sh.Anuj Bansal Ji, Very good article. De facto, it is not One Nation One Tax, especially, when State Govts. have been delegated powers to levy tax in addition to CGST.SGST/IGST. Dated: 31-7-2017 Reply By satbir singh wahi as = Good article. This issue comes when individuals start making own rules. Dated: 1-8-2017 - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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