TMI BlogLUT for FY 18-19X X X X Extracts X X X X X X X X Extracts X X X X ..... LUT for FY 18-19 X X X X Extracts X X X X X X X X Extracts X X X X ..... thanks. Saravanan. Reply By SHIVKUMAR SHARMA: The Reply: Online is Sufficient.Not required to submit hard Copy. Reply By MistralSolutionsPrivateLimited: The Reply: Is there any circular available from department side stating that only online is sufficient?. Saravanan. Reply By Alkesh Jani: The Reply: Sir, till date I have not came across any such authority. Therefore, it is suggested tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t LUT may be filed online and download the hard copy of the same submit it to the J.O. Reply By KASTURI SETHI: The Reply: Pl. read Point No. 2(L) of the following circular:- Export of goods - Furnishing of Bond/Letter of Under-taking for exports - Clarification Circular No. 8/8/2017-GST, dated 4-10-2017 Reply By KASTURI SETHI: The Reply: Dear Querist. Para No.2(L) of above circular, especia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly, the highlighted portion supports the view of Sh.Shiv Kumar Sharma, an expert. Reply By Alkesh Jani: The Reply: Sir, With due regards, Please pursue Para (ii) of Notification No.37/2017-CT dated 04/10/2017, the same reproduced below :- (ii) the Letter of Undertaking shall be furnished on the letter head of the registered person, in duplicate, for a financial year in the annexure to FORM GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RFD - 11 referred to in sub-rule (1) of rule 96A of the Central Goods and Services Tax Rules, 2017 and it shall be executed by the working partner, the Managing Director or the Company Secretary or the proprietor or by a person duly authorised by such working partner or Board of Directors of such company or proprietor; Sir, Please clarify the issue based on above. Reply By KASTURI SETHI: The Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply: ' Liberty' of filing LUT manually has ended from the date of availability of online facility. Note the words 'at liberty' in the highlighted para of Board's circular. This circular has discussed notification referred to by you. The manual facility was for the time being. Reply By Alkesh Jani: The Reply: Sir, Thanks for your reply, but sorry to say still I am confused th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the word liberty is with regards, to furnishing LUT before either Central or State Officer. Further, When notification mentions of LUT on letter head and to be submitted in duplicate. Can Circular be relied upon.Moreover, on GST portal does not speaks about this. Regards, Reply By KASTURI SETHI: The Reply: We should not be dragged into such trivial matters. Every item of work is going paper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... less. From A to Z, will be on common portal system. If Common Portal System does not click on any kind of work, we have to resort to manual submissions of docs. These are procedural matters. Nobody is going to be penalized for such lapses. 'Liberty' stands for filing manually. If facility is available on common portal system, the department would not accept docs manually. First preference ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is to follow Common Portal System. Liberty means option is available manually, if facility is not available on Common Portal. Reply By SHIVKUMAR SHARMA: The Reply: Please refer following tweet taken from the other site. We are receiving many queries form the users regarding LUT. After submission of LUT What to do, How LUT will be received etc… Answer of above question is: After Submiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of LUT ARN will be generated but not LUT number, Which is Acknowledgement. No Seperate Acknowledgement is Required as confirmed by Department in their Tweets. Refer Below tweets: We are receiving many queries form the users regarding LUT. After submission of LUT What to do, How LUT will be received etc… Answer of above question is: After Submission of LUT ARN will be generated but no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t LUT number, Which is Acknowledgement. No Seperate Acknowledgement is Required as confirmed by Department in their Tweets. Refer Below tweets: Reply By Ganeshan Kalyani: The Reply: interaction with the department in person has been reduced by adopting online method. This is ease of doing business. Good part of GST. Reply By Alkesh Jani: The Reply: Dear all, with due respect to all, I just w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant to inform you that as on i.e. 05/04/2018, on my personal visit to Range office and Division office of CGST, Ahmedabad, it was informed that still menu for granting LUT online is not available on their screen. The exporter may not suffer for any litigation, in future so it is my humble request that please visit your J.O. although LUT is filed online. With Regards, Reply By Keyur Mehta: The Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply: I agree with Mr. Alkesh Jani. It is good to think that online submission is sufficient given the provisions and law. However, it is practical experience that if due care not taken, may lead to unnecessary litigation and harassment. So as a measure of not undergoing criminal wastage of time, it is advisable that one sends across copy of acknowledgement to JO. Reply By MistralSolutionsPrivat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eLimited:
The Reply:
Great Relief !!!
No document needs to be physically submitted for LUT
As per circular no. 40/14/2018, exporters to file LUT in form GST RFD-11 on the portal only. LUT will be deemed to be accepted as soon as ARN is generated. No document needs to be physically submitted to the jurisdictional office.
Circular No. 40/14/2018-GST dated 06th April 2018 X X X X Extracts X X X X X X X X Extracts X X X X ..... nowledge Sharing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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