GST LUT for Exporters

Are you an exporter looking to streamline your business operations? A GST LUT (Letter of Undertaking) is a crucial document that allows exporters to conduct transactions without paying IGST (Integrated Goods and Services Tax) at the time of supply. This page will guide you through the process of filing the GST LUT form, ensuring a smoother export experience with GST Tax.

Eligibility Criteria for LUT Registration

To obtain a LUT certificate, the following conditions must be met:

• Any registered taxpayer engaged in the export of goods or services is eligible to apply, except those who have been prosecuted for tax evasion amounting to Rs. 250 lakh or more.
• The applicant must intend to supply goods or services within India, overseas, or to Special Economic Zones (SEZs).
• The entity must be registered under GST to avail of the LUT benefits.
• A key requirement for LUT application is the intention to supply goods without applying tax.

Documents Required for GST LUT Registration

To apply for a Letter of Undertaking (LUT) under GST, you will need the following documents:

• LUT Cover Letter: A request letter signed by an authorized officer.
• Proof of Eligibility: Ensure you meet the eligibility criteria, with no significant cases of tax evasion.
• GST Registration Certificate: A copy of your GST registration certificate.
• PAN Card: A copy of the entity’s PAN card for identification.
• KYC of the Authorized Officer: ID and address proof of the authorized officer.
• GST RFD-11 Form: The application form for the LUT.
• IEC Code: A copy of the Import Export Code if involved in exports.
• Canceled Cheque: From the associated bank account.
• Authorization Letter: Granting authority to the signatory.