CHEMEXCIL
Basic Chemicals, Cosmetics & Dyes Export Promotion Council
(Set-up by Ministry of Commerce and Industry, Govt of India)
Jhansi Castle, 4th Floor, 7, Cooperage Road, Mumbai - 400 001. India
Tel : +91 22 22021288 Website : www.//chemexcil.in
EPC/LIC/LUT_2019-20 06/03/2019
ALL THE MEMBERS OF THE COUNCIL
LUT
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Renewal of Letter of Undertaking (LUT) for export for FY 2019-20
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Online LUT option activated on GST portal for FY 2019-20
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Dear Members,
As you might be aware, Letter of Undertaking (LUT) for export is valid only for the whole financial year in which it is tendered.
So, LUT’s furnished during 2018-19, will be considered valid only till 31/03/2019. Exporters who intend to export under LUT from 1st April 2019 onwards will have to apply for fresh LUT for FY 2019-20.
In this regard, CBIC (GST Policy Wing) Circular No. 40/14/2018-GST dated 06/04/2018 had already clarified on many points where exporters had doubts (https://cbec-gst.gov.in/pdf/circularno-40-cgst.pdf)
For the sake of convenience of the members, we would like to put-forth following points regarding LUT renewal:-
As done in FY 2018-19, the registered person (exporters) shall fill and submit FORM GST RFD-11 online on the common portal. To file the Letter of Undertaking (LUT) for export of goods or services at the GST Portal, please perform following steps (as per manual on GST Portal):
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Login to the GST Portal with valid credentials.
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Click the Services > User Services > Furnish Letter of Undertaking (LUT) command.
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Form GST RFD-11 is displayed.
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Select the financial year for which LUT is applied for from the LUT Applied for Financial Year drop-down list.
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Click the Choose File button to upload the previous LUT (Only PDF or JPEG file formats are allowed. Maximum file size for upload is 2 MB.
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Select the declaration checkboxes.
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In the Name, Address and occupation of the independent and reliable witnesses section, enter the name and address of 2 witnesses.
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In the Place of Filing LUT field, enter the place.
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In the Name of Primary/ Other Authorized Signatory drop-down list, select the name of authorized signatory.
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In the Place field, enter the place where the form is filed.
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In case you want to save the form and retrieve the form later, click the SAVE button to save the form. A confirmation message is displayed that application is saved successfully.
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Click the PREVIEW button to preview the form.
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Click the SIGN AND FILE WITH DSC or SIGN AND FILE WITH EVC button.
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Click the PROCEED button.
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Submit with DSC: Sign the application using the registered Digital Signature Certificate of the selected authorized signatory.
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Submit with EVC: If the EVC option is selected, the system will trigger an OTP to the registered mobile phone number and e-mail address of the authorized signatory. Enter that OTP in the pop-up to sign the application.
Notes:
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The system generates an ARN and displays a confirmation message.
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GST Portal sends the ARN at registered email and mobile of the Taxpayer by e-mail and SMS.
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You can click the DOWNLOAD button to download the acknowledgement
For tutorial on LUT submission, you can also refer to the manual available on GST Portal using below link-
https://tutorial.gst.gov.in/userguide/refund/index.htm#t=Furnishing_of_Letter_of_Undertaking.htm
Ø Acceptance of LUT
An LUT shall be deemed to be accepted as soon as an acknowledgement for the same, bearing the Application Reference Number (ARN), is generated online.
No document needs to be physically submitted to the jurisdictional office for acceptance of LUT.
Since we are approaching FY 2018-19 ending, members are requested to take note and do the needful in time to avoid issues later on i.e. 1st April 2019 onwards.
In case of issues on GST portal, please first raise your query on Grievance Redressal Portal for GST.
Persistent difficulties, if any, can be highlighted to us on e-mail id’s- ed@chemexcil.gov.in & deepak.gupta@chemexcil.gov.in .
Thanking You,
Yours faithfully,
( S.G. BHARADI )
EXECUTIVE DIRECTOR
CHEMEXCIL
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