AMIT BAJAJ ADVOCATE

GSTN enabled online filing of LuT. Instructions for filing LUT online on GST Portal are given below:-

1.     Go to User Services and Select the Tab “Furnishing Letter of Undertaking”

2.     Select the Financial Year for which you want to furnish the LUT

3.     If you have already furnished LUT Offline, for previous period, please attach the same here and continue to file your application

4.     If you're filing LUT, please read and select all the three checkboxes for accepting the conditions prescribed in Letter of Undertaking

5.     Enter the details of two independent witnesses

6.     Primary Authorized signatory or other Authorized signatory can sign the Application Form

7.     Once signed and filed, Form cannot be edited.

Government of India has recisended the notification No 74/2017 of CGST which made eway bill compulsory under rule 138 to 138D of CGST Rules. For this purpose notification No 11/2018 CGST has been issued.

The implications of this notification is that eway bill is no more compulsory as Rules 138 to 138D have been made inoperative as they were before the issuance of notification No 74/2017 CGST.

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

CENTRAL BOARD OF EXCISE AND CUSTOMS

New Delhi: 02.02.2018

Notification No. 11/2018 – Central Tax
G.S.R. 141(E) - In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, hereby rescinds, except as respects things done or omitted to be done before such rescission, the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 74/2017 –Central Tax dated the 29th December, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1601(E), dated the 29th December,
2017.

[F. No. 349/58/2017-GST(Pt.)]

Dr. SREEPARVATHY S.L., Under Secy.