TAXAJ

Letter of Undertaking (LUT)

The Letter of Undertaking (LUT) is furnished in GST RFD 11 under rule 96A. The exporter declares that they would fulfil all the requirements specified under GST while exporting without making an IGST payment.

All GST registered goods and service exporters are eligible to submit LUT except the exporters who have been prosecuted for any offence, and the amount of tax evasion exceeds Rs. Two hundred fifty lakhs under the CGST Act or the Integrated Goods and Services Tax Act, 2017 or any existing laws. In such cases, where the exporter is not eligible to file LUT, they would have to furnish an export bond.

TAXAJ can help you with GST LUT filing or export bond filing. Get in touch with our GST Experts to know more about exporting under LUT or export bond.
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About This Plan

Letter of Undertaking (LUT) is required in case of export without payment of IGST. A LUT has a validity of one financial year.

Created by potrace 1.15, written by Peter Selinger 2001-2017

Timeline

It usually takes 1 to 2 working days.

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Services Covered
Who Should Buy
How It's Done
Documents Required
Services Covered

  • Eligibility Consultation
  • LUT certificate (online)
  • Business Hour CA Support
Who Should Buy
  • Individuals and companies engaged in export of goods or services
How It's Done

    • Purchase of Plan
    • Submission of LUT form in GST portal
    • Receipt of ARN number
    • LUT certificate
Documents Required
  • The documents needed shall depend on the service you need at a particular point of time. The same shall be communicated to you by our experts based on your requirements.
  • Name and Address of 2 witness

Frequently Asked Questions:

Q. What is Validity of LUT?

Ans. A LUT is valid for One Financial Year.

Q. What is the benefit of LUT?

Ans. If u furnish LUT, then you can export goods and services without payment of IGST

I want to know more about Letter of Undertaking (LUT) for Exports.

According to the CGST Rules, 2017, any registered person exporting goods without payment of integrated tax must furnish LUT in FORM GST RFD-11. All GST registered exporters are eligible to submit LUT except the exporters who have been prosecuted for any offence. The Tax evasion exceeds Rs.250 lakhs under the CGST/IGST Act,2017 or any of the existing laws.

Letter of Undertaking will be valid for twelve months from the date of submission. If the exporter fails to comply with the conditions of the Letter of Undertaking, it could revoke privileges, and the exporter would be required to furnish a bond. All exporters must submit a letter of undertaking or export bond under the new format specified under GST on or before 31st July 2017.