GST

Witness details in the LUT form

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Find

The RFD-11 screen asks for the name, address and occupation of two independent witnesses. The law does not need their signatures or documents on the portal. They should be adults who know of the undertaking.

Provisions

Rule 96A, CGST Rules 2017; Circular 8/2017-GST

Analysis

Many businesses use an employee, accountant or family member as a witness. Choose people other than the signatory. Give correct details because the LUT is a legal undertaking. There is no upload of witness ID.

Close

  1. Pick two adults other than the signatory.
  2. Note their full name, address and occupation.
  3. Enter them in the witness section of RFD-11.
  4. File the form.

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