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 means filing a Letter of Undertaking. It is required to be furnished in the form GST RFD-11 and allows the taxpayer to declare that they will fulfill all GST obligations without paying IGST for exports. LUT eases the working capital burden of GST-compliant exporters.

Who needs to file LUT in Form GST RFD-11?

GST LUT must be filed by all GST-registered goods and service exporters. It allows them to export goods/services without paying integrated tax (IGST) and to claim benefits under export schemes. Taxpayers with a clean tax record and no prosecution history are eligible to file the LUT online.

Documents Required for LUT under GST

• LUT Cover Letter (signed by authorized signatory)
• Copy of GST registration
• Pan Card of business entity
• Authorized person’s PAN
• GST RFD-11 form
• KYC documents
• Authorized signatory's ID

Process for Filing LUT in GST?

The process involves:

• Prepare and sign the LUT form online or offline
• Attach required documents including LUT letter, KYC, and GST certificate
• Submit the application through GST portal or designated officer
• Acknowledgement is generated after approval