GST Letter-of-Undertaking Filing

A Letter of Undertaking (LUT) is a declaration made by a registered GST taxpayer, enabling them to export goods and services without payment of integrated tax (IGST).

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For whom

  • Any GST registered person who wants to export goods and services without paying IGST can file a LUT.

Document Required

  • PAN card,

  • GST registration certificate

  • Bank details.

Benefits

  • Saves Working Capital​

  • Faster Clearance

  • Easy Compliance

  • Better Cash Flow Management

  • Reduced Transaction Costs

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FAQ

What is a Letter of Undertaking (LUT) in GST?

A Letter of Undertaking (LUT) is a declaration made by a registered GST taxpayer, enabling them to export goods and services without payment of integrated tax (IGST).

Is a LUT mandatory for all exporters in India?

No, it’s not mandatory for all exporters to file a LUT in India. But it can be a convenient option for exporters to avoid paying IGST on exports.

What is the validity period of a LUT in GST?

The validity period of a LUT in GST is for one financial year, starting from April 1 to March 31.

Who can file a LUT in GST?

 Any GST registered person who wants to export goods and services without paying IGST can file a LUT.

How to apply for a LUT in GST?

A GST registered person can apply for a LUT by filing form GST RFD-11 through the GST portal.

Can a LUT be revised or cancelled?

Yes, a LUT can be revised or cancelled by filing form GST RFD-11 through the GST portal.

What are the documents required for filing a LUT in GST?

The documents required for filing a LUT in GST are PAN card, GST registration certificate, and bank details.

What is the fee for filing a LUT in GST?

There is no fee for filing a LUT in GST.

Can a LUT be filed retrospectively?

No, a LUT cannot be filed retrospectively. It can only be filed for the current financial year.

Is a LUT required for exports of goods under Advance Authorization or EPCG scheme?

No, a LUT is not required for exports of goods under Advance Authorization or EPCG scheme.

Can a LUT be filed for exports of goods under duty-free schemes like DEPB?

No, a LUT cannot be filed for exports of goods under duty-free schemes like DEPB.

Can a LUT be filed for exports of services?

Yes, a LUT can be filed for exports of services.

What happens if a taxpayer fails to file a LUT in GST?

If a taxpayer fails to file a LUT in GST, they will have to pay IGST on exports.

Can a taxpayer claim a refund of IGST paid on exports if they have not filed a LUT in GST?

Yes, a taxpayer can claim a refund of IGST paid on exports if they have not filed a LUT, but they will have to follow the normal refund process.

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