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GST LUT Filling

Key things to remember while Filing Letter of Undertaking under GST @Rs1499. GST LUT can be filed by exporters using Form GST RFD 11 to enable exports from India without making IGST payment.

Basic Plan

Basic Plan

1499 incl. GST
2300 (35% off)
  • GST LUT Form for Exporters.
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GST LUT Filling

Documents Required For GST LUT Filling

Aadhar Card
Id Proof of Witnesses (Self Attested)
PAN Card
File Letter of Undertaking (LUT) in GST GST

RFD-11 Form, Eligibility & Process to fill the Documents

What does LUT under GST mean?
LUT in GST: Full form/meaning is Letter of Undertaking. It is prescribed to be furnished in the form GST RFD 11 under rule 96 A whereby the exporter declares that he or she will fulfill all the requirement that is prescribed under GST while exporting without making IGST payment.


Who needs to file LUT in Form GST RFD-11?
GST LUT is to be submitted by all GST registered goods and service exporters. The exporters who have been prosecuted for any offense and the tax evasions exceeding Rs 250 lakhs under CGST Act or the Integrated Goods and Service Act, 2017 or any existing laws are not eligible to file the GST LUT. In such cases, they would have to furnish an Export bond.

Here the motive of the government was to expand the export base by providing relief on exports. GST experts from IndiaFilings can help you with GST LUT filing or Export bond Filing.

Under CGST Rules,2017, any registered person can furnish an Export bond or LUT in GST RFD 11 without paying the integrated tax. They can apply for LUT if:



 1 They intend to supply goods or services to India or overseas or SEZs

2  Are registered under GST

3 They wish to supply goods without paying the integrated tax.



 
 
Documents Required for LUT under GST

A LUT can be submitted by any individual who is registered under GST provided he has not been executed in case of tax evasion exceeding Rs.250 lakh or any other offense.

1 LUT cover letter - request for acceptance - duly signed by an authorized person
2 Copy of GST registration
3 PAN cards of the entity
4 KYC of the authorized person/signatory
5 GST RFD11 form
6 Copy of the IEC code
7 Canceled Cheque
8 Authorized letter


Process for Filing LUT in GST?

To file a Letter of Undertaking (LUT) in a case where the exports are made without payment of taxes, below are the steps on how to file and furnish bonds when the exports are made without payment of taxes.

1 Check the furnishing and jurisdiction requirements. If a bond is to be filed, additional documents relating to the bank guarantee must be prepared.
2 Prepare necessary documentsfor Bonds. Following documents are to be filed for bonds:

For Bonds:
  • Form RFD-11
  • Bond on stamp paper
  • Bank guarantee
  • Authority letter
  • Other supporting documents
A separate bond is not needed to be furnished for each consignment. Instead, he can furnish a running bond. A running bond helps the exporter to carry forward the same terms and conditions in the bond for the next consignment.

3 A duplicate copy should be prepared along with an official document.

4 The next step is to submit the documents to the department and get the same verified by a relevant officer to avoid any rejection

5 After filing the document, a signed letter shall be issued by the officer acknowledging the same.

Eligibility for Filing LUT in GST

Who can use Letter of Undertaking (LUT)?

Any registered taxpayer who is into exporting goods and services can make use of the Letter of Undertaking. Any person who has been prosecuted for tax evasion for an amount of Rs. 250 lakh or above are ineligible.

The validity of such LUTs is for one year, and an exporter is required to furnish a fresh LUT for each financial year. If the conditions mentioned in the LUTs are not satisfied within the specified time limit, then the privileges will be revoked, and the exporter will have to furnish bonds.

Other assesses should furnish bonds if the export is being made without the payment of IGST. LUTs / Bonds can be used for:
1 Zero-rated supply to SEZ without payment of IGST
2 Export of goods to a country outside India without the payment of IGST
3 It is providing services to a client in a country outside India without paying IGST.


 

FAQ

If you don't see an answer to your question, you can send us an email from our contact form.

GSTIN and Name (Legal Name) of the Taxpayer will be prefilled taking into account login. The Taxpayer needs to pick the money related year for which LUT is being recorded, enter the name, address, and occupation subtleties of two free and strong observer .

It isn't required, however to record the physically endorsed LUT to be accessible in web-based records, he can outfit it with the online application.

Primary authorized signatory/Any other Authorized Signatory needs to sign and file the verification with DSC/EVC. The authorized signatory can be the working partner, the managing director, or the proprietor or by a person duly authorized by such operating partner or Board of Directors of such company or proprietor to execute the form.

After successful documenting, the framework will produce ARN and acknowledge. You will be educated about successful documenting by means of SMS and Email, and you can likewise download the acknowledge as a PDF.

True, the Taxpayer will actually want to see his LUT after filing.

It is mandatory to outfit the Letter of undertaking (LUT) to send out the products, services , or both without paying the IGST.

Any person who is sending work and items can outfit the LUT.

An individual who has been arraigned for avoiding expense of Rs. 2.5 crore or above under the demonstration can't outfit the LUT.

LUT initial letter-fittingly embraced by a supported individual Copy of the GST selection PAN of the component.

In the occasion that the LUT isn't recorded on time the exporter is supposed to pay the cost while finishing commodities and subsequently ensure a rebate to benefit the upside of the zero-assessed exchanges.

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GST LUT Filling in City