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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.

................ .............................. No. JC/HQ-I/GST/LUT/BOND/2017-18 Mumbai, Date 28th February 2018 Trade Cir. No. -10 T of 2018 Subject : 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 .....

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of earlier Trade Circular No. 50T of 2017 dated 7th December 2017 and the facility for submission of online LUT at GSTN portal, the following instructions are issued in order to facilitate the online submission of LUT,- 5. INSTRUCTIONS TO FILE LUT ONLINE 5.1. The registered person who desires to make zero rated supply of goods or services or both without payment of the Integrated Tax (IGST) shall .....

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risdictional 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 Furnis .....

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shown below) for accepting the conditions prescribed in Letter of Undertaking. Please see the screen(s) below: 5.11. Follow the steps given hereunder: 5.11.1. Enter the details of two independent witnesses. These details includes, Name of Witness, Occupation, and Address etc. Please fill all the details. The fields marked as asterisk (*) are mandatory fields. 5.11.2. Primary Authorized signatory .....

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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 the time limit specified in sub- .....

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