GST LUT (Letter of Undertaking) is a document that exporters file to obtain relief from paying the Integrated GST (IGST) on exports. This filing allows eligible exporters to export goods or services without the payment of taxes, provided they adhere to GST regulations. The LUT must be renewed annually and enables exporters to maintain cash flow by avoiding upfront tax payments on exports.

With Vision Tax’s assistance, GST LUT filing is efficient, ensuring that exporters meet compliance requirements while benefiting from tax exemptions.

• Tax Relief: Exporters can export goods/services without paying IGST.
  

• Enhanced Cash Flow: Avoiding upfront taxes on exports improves business cash flow.
  

• Simplified Export Process: Filing LUT allows for hassle-free exports without the need for tax refunds.
  

• Compliance with Export Regulations: LUT filing ensures adherence to GST export regulations.

1. GST Registration: The exporter must have an active GST registration.

2. Eligibility for LUT Filing: Only entities without pending GST dues are eligible.

3. Form GST RFD-11: This form must be filed to submit the LUT application.

4. Authorized Signatory: The application must be signed by an authorized person of the business.

• Registered Exporters: Only GST-registered entities involved in export activities qualify for LUT.
  

• Good Compliance Record: The exporter must have a record of complying with GST regulations, without pending dues.
  

• Annual Renewal: The LUT must be renewed each financial year.

• GST Registration Certificate: Proof of the entity’s GST registration.
  

• PAN Card of Entity: PAN details for verification.
  

• Authorized Signatory Details: Identification and authorization details of the signatory.
  

• Previous LUT (if applicable): Copy of previous LUT if it is a renewal.

1. Verify GST registration status.

2. Ensure compliance with past GST returns and dues.

3. Gather necessary documents, including previous LUT (if applicable).

4. Confirm authorized signatory details are up to date.

5. Prepare Form GST RFD-11 for filing.

1. Log in to the GST portal using your credentials.

2. Select ‘Furnish Letter of Undertaking (LUT)’ under the User Services section.

3. Fill in the required details in Form GST RFD-11.

4. Attach supporting documents, including the authorized signatory details.

5. Submit the application, and download the acknowledgment once approved.

After filing the LUT, exporters must comply with GST regulations, including timely filing of GST returns and maintaining a record of export invoices. Failure to adhere to compliance can lead to penalties and affect future LUT applications.

Our Fees: Rs. 5,000 + GST
Government Fees: No government fee for LUT filing.

Processing generally requires 3-5 days.