File Letter of Undertaking (LUT) in GST

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 fulfil all the requirements prescribed under GST while exporting without making an 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 offence and 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.

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 deliver 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 offence.

- 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        
- Cancelled Cheque        
- Authorized letter