The Maharashtra State Government has enabled the facility of online submission of Letter of Undertaking ( LUTs )by the taxable person who makes the zero-rated supply of goods or services or both without payment of Integrated Tax under Integrated Goods and Services Tax (IGST) Act.
A trade circular issued by the State Government on Wednesday provided instructions to the traders for filing the LUTs online.
The circular said that the registered person who desires to make the zero-rated supply of goods or services or both without payment of the Integrated Tax (IGST) shall file an application at GSTN portal in FORM GST RFD11.
Persons making zero-rated supply have already furnished LUT Offline can submit the same manually to the jurisdictional officer.
The applicant who desires to submit online LUT in FORM-GSTRFD-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.
LUT once submitted as per the mode prescribed in the circular shall be valid for the whole financial year.
It 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-rule (1) of rule 96A of the Maharashtra Goods and Services Rules, 2017.
