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LUT under GST

LUT stands for Letter of Undertaking. An exporter may exports goods or services or both on payment of IGST and after export of Goods or Services or Both he can claim refund of IGST paid by him on such export. However ,the exporter may claim the exemption from payment of IGST on filing Letter of Undertaking to the Central Government. Any registered person availing the option to supply goods or services for export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 to the jurisdictional Commissioner.

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Benifits of LUT:

Export without payment of taxes:

 An exporter may export goods or services without payment of IGST

Easy and Quick process

 Submission of LUT to claim exemption is easy and quick process. Application can be file online in few easy steps

Documents and Information required for Letter of Undertaking:

 PAN of Entity

 Pan and Aadhar of Authorized signatory

 IEC certificate

 GST certificate

 Cancelled cheque

 Details of Two witnesses along with their Aadhar Card and Pan card

File letter of undertaking Online:

1) Introductory Step

 Pick a Package that best fits your requirements

 Provide basic details & documents required for registration

 Make payment through secured payment gateways

2) Operating Step

 Preparation and filing of LUT

 Acknowledgment of ARN

Process for filing LUT:

Day 1

Provide basic details & documents required for registration

Day 2 - 3

Preparation of LUT

Online filing and acknowledgment of ARN