GST LUT Filing


Filing of GST LUT Form for Exporters.

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File Letter of Undertaking (LUT) in GST

What does LUT under GST means?

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 reliefs 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:

  • They intend to supply goods or services to India or overseas or SEZs
  • Are registered under GST
  • They wish to supply goods without paying the integrated tax.

An 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.

  • LUT cover letter – request for acceptance – duly signed by an authorized person
  • Copy of GST registration
  • PAN card of the entity
  • KYC of the authorized person/signatory
  • GST RFD11 form
  • Copy of the IEC code
  • Canceled Cheque
  • Authorized letter

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.

Check the furnishing and jurisdiction requirements. If a bond is to be filed, additional documents relating to the bank guarantee must be prepared.

Prepare necessary documents for 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.

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

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

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