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LUT Under GST

Letter of Undertaking is abbreviated as LUT. The Letter of Undertaking is a document submitted by the exporter in order to export goods or services without the payment of taxes. In case the LUT is not filed, the exporter may export by payment of IGST and then claim the refund of tax paid. Filing LUT is convenient than refund mode as the exporters do not wish to indulge into hassles of refunds and block their funds. The eligibility criteria to apply for LUT are comparatively relaxed than to the erstwhile system.

Letter of Undertaking is filed online using the form GST RFD 11. By filing LUT, the exporter undertakes that all the requirements prescribed for this route will be fulfilled by him.

Document Required

In the registration process of the company, the following documents:

  • Entity’s PAN Card(A Copy of PAN card of the exporter entity)

  • KYC of Authorised Signatory (A Copy of PAN card and Aadhar card of partners/directors)

  • Witnesses (Information of at least two witnesses along with the address proof and PAN)

  • GST Registration (GST Registration Certificate of the exporter is required)

  • IEC Certificate (The IEC certificate must be submitted)

  • Cancelled cheque(A Copy of cancelled cheque of current account of exporter)

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Co-Fonder and Director

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Director, Dewans Coffee

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Director, HPT & Co. 

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