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Supply to sez

PRABIR PAUL (*****Accountant***** Never insult to any person for any kind of lack of knowledge or misread.) (1443 Points)

29 November 2017

Dear Experts,

I am from west bengal. I wants to make supply to SEZ. What will be the easy process to supply SEZ.

1) Pay IGST.

2) without payment of IGST through LUT.

If I choose option 2 then how may I able to make a LUT what will be the process?

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9 Replies

Ravi SADhiyan (Practice) (4510 Points)
Replied 29 November 2017

Refer

F. No. 349/82/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing

One needs to file certain documents with the department to supply the goods and services to the SEZ units. The list of documents is as under:

You need to deliver LUT on stamp paper / while in case of Bonds it can be provided on non-judicial stamp paper both should be signed by the appropriate authority of the organization.

In both LUT / Bond Fill appropriately Form GST-RFD-11 on the letter head of the organization

In both cases of LUT / Bond, you need to produce authority letter of your organization for furnishing with the department.
Additional requirement to be fulfilled in case Bond that is the supplier would be required to give Bank guarantee of maximum 15% of the bond amount which is needed to be given to the department

In both the case other supporting documents as may be prescribed and asked by the department also expected to be furnished.

Submit document with the department

Further, once all the document is prepared then you would be required to visit the department for submission and verification, you need to ensure with appropriate authority with which you are submitting the required documents so that it could be processed smoothly without any hassles and complexity.

Assignment of the officer’s jurisdiction is entirely depending upon the principal place of business of the exporter.

Receipt of Acceptance letter

Once you submit the above-said document and LUT / Bond with appropriate authority and the respective officer verify and check the credentials of the information submitted as per the document.

The authority will issue acknowledgement as a token of compliance in the form letter after getting their signature on the documents within 3 days

Ayyasamy (GST Practitioner) (346 Points)
Replied 29 November 2017

formate for LUT apply

Attached File : 1658257 20171129122854 lut.doc downloaded: 88 times

PRABIR PAUL (*****Accountant***** Never insult to any person for any kind of lack of knowledge or misread.) (1443 Points)
Replied 29 November 2017

Can I submit the LUT application which one provided by Mr. Ayyasamy in letter head or I have to submit it in stamp paper?

Ayyasamy (GST Practitioner) (346 Points)
Replied 29 November 2017

in green sheet

PRABIR PAUL (*****Accountant***** Never insult to any person for any kind of lack of knowledge or misread.) (1443 Points)
Replied 29 November 2017

I think this form can be submit in letter head.

Ayyasamy (GST Practitioner) (346 Points)
Replied 30 November 2017

No It is legal paper green sheet only

PRABIR PAUL (*****Accountant***** Never insult to any person for any kind of lack of knowledge or misread.) (1443 Points)
Replied 30 November 2017

I think as per the Notification No. 37 /2017 – Central Tax issued by the govt. it can be submitted in letter head.

Notification No. 37 /2017 – Central Tax

(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 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;