THE DELHI GOODS AND SERVICES TAX ACT, 2017, Circulars and Advance Ruling

Body CIRCULAR F.NO. AC/Export Cell/W-208/2017-18/ 345-349 Dated: 26th March, 2018

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 Dcptt. 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 on 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. 1V/14/HR/T&T/Export Cell/2017/6815-22 Dated 12-07-2017 shall cease to function w.e.f 27.03.20I8. All applications in 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