Q : Whether LUT is required if a person intends to supply to SEZs?
Yes, if the supplier supplies goods or services to SEZ, a Letter of Undertaking is required to be furnished in the form GST- RFD 11 under rule 96A.
Q : How to enable the filing of the LUT option if the same is disabled by Department?
If the department has disabled the furnishing of LUT for the exporter, then the only option to get it enabled, the taxpayer has to furnish the request to LUT Processing Officer manually. On GST Portal, a request cannot be raised to enable furnishing of LUT.
Q : whether any legal fee is required to be with furnishing LUT Application over GST Portal?
No, there is no legal fee is required to be paid with furnishing LUT Application over GST Portal.
Q : Can LUT be accessible after applying on the portal?
A person will be able to see his ARN by navigating to Services Tab > User Services > View My Submitted LUTs.
Q : Is a bank guarantee required for Filing LUT?
Bank guarantee will not be required for furnishing LUT to export goods or services or both. However, for furnishing Bond in place of LUT to facilitate exports under GST, additional documents such as Bond on Stamp Paper, Bank Guarantee, Letter of Authority in case of taxpayer not being an individual, and Other Supporting Documents are required.
