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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.

GST - States - 10 T of 2018 - Dated:- 28-2-2018 - Office of the Commissioner of State Tax, (GST), Maharashtra State, 8th floor, GST Bhavan, Mazgaon, Mumbai-400010. TRADE CIRCULAR To, .............................. .............................. 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 Servic .....

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s) explain the procedure to be adopted to accept and process the Bond or Letter of Undertaking (hereinafter referred to as LUT ). The Trade Circular 50T of 2017 explains the legal as well as procedural aspects related to manual submission of LUT to the jurisdictional Nodal Officer of State Tax. 3. Now, the GSTN portal has made the facility available for online submission of the LUT. 4. In view of earlier Trade Circular No. 50T of 2017 dated 7th December 2017 and the facility for submission of on .....

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in the said form is to be filled appropriately. 5.3. The applicant who desires to submit online LUT in FORM-GST RFD- 11, shall access the common portal i.e. www.gst.gov.in with the use of appropriate Log-in Id and password and fill the appropriate details, as detailed below: 5.4. The process flow diagram is given below: Login Id>password> Services>User Services> Select Furnish Letter of Undertaking (LUT)> Select the financial year for which LUT is to be filed> Tick all the thr .....

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etter 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 officer as described in the Trade Circular 50T of 2017 dated 7th December 2017, for previous period, please attach the PDF copy of the LUT so submitt .....

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ses. 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 or other Authorized signatory may sign the Application Form with the DSC or, as the case may be, the EVC. 5.12. Fill all the requisite information as explained above. The application may be saved at any point of time during the submission. Once the application is saved, it is required to be submitted w .....

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