Online facility of GST RFD - 11 for acceptance of Letter of Undertaking as per G.S.T. Act - GST - States - AC/Export Cell/W-208/2017-18/ 345-349

OFFICE OF THE SPECIAL COMMISSIONER, (KCS) GOVT OF NCT OF DELHI: DEPTT. OF TRADE TAXES: 8 th FLOOR VYAPAR BHAWAN I.P. ESTATE: NEW DELHI-110002. F.NO. AC/Export Cell/W-208/2017-18/ 345-349 Dated: 26-03-2018 CIRCULAR The Department of Trade Taxes, (KCS branch) Govt. of NCT of Delhi had been issuing Letter of Undertaking (LUT) to zero rated supplier in terms of notification no-37/2017- Central Tax dt 4/10/17 and circular no 8/8/2017- GST dt 4/10/17 of Ministry of Finance, Govt of India, Central Board of Excise Custom and Circular No F.N. AC/Export Cell/W-208/2017-18/566-571 dated 10/10/2017 issued by Dept. of Trade Taxes, GNCTD. Now GSTN has started the on-line facility of filing GST RFD-11 for acceptance of Letter of Undertaking by concerned jurisdictional officer as per G.S.T. Act. The access of RFD-11 filed on-line by the dealer is only available to proper officer/ jurisdictional officer op his GST portal, where the jurisdiction Of the dealer lies whether with the centre or state. Keeping this in view, it has been decided that the jurisdictional/proper officer shall be responsible for acceptance of Letter of Undertaking filed by the dealer. The same shall be accepted as per the guidelines contained in the above mentioned notification and circulars. The acceptance letter will be issued by proper officer as per format (Copy enclosed). The GST Export cell of the department, created vide notification/circular No.F.IV/14/HR/T T/Export cell /2017/6815-22 Dated 12-07-2017 shall case to function w.e.f. 27.03.2018. All applications is this regard will be received by the jurisdictional proper officer/Ward- Incharge of the Department. This is issued with the prior approval of commissioner, (State Tax), Delhi. (KAPIL SINGH) SPECIAL COMMISSIONER (KCS)/ NODAL OFFICER (EXPORT)