GST Letter of Undertaking(LUT) Filing Online in India

A Letter of Undertaking (LUT) is a declaration filed by exporters under GST Form RFD-11, allowing them to export goods or services without paying IGST. Instead of paying tax and later claiming a GST refund, businesses can use an LUT to conduct zero-rated supply transactions seamlessly. The LUT under GST is valid for one financial year and must be renewed annually. It is a critical compliance requirement for all GST registered exporters in India.

Any GST-registered taxpayer who intends to supply goods or services without payment of IGST can file an LUT. However, the following conditions must be met: The taxpayer must be registered under GST LUT registration The exporter must not have been prosecuted for tax evasion exceeding ₹2.5 crore The business must be engaged in zero-rated exports under GST Suppliers making supplies to Special Economic Zones (SEZs) are also eligible Businesses involved in deemed exports can apply for GST LUT compliance If the taxpayer does not meet these conditions, they must furnish a LUT bond GST instead of an LUT.

Before initiating the GST LUT online filing process, ensure the following documents are ready: GST LUT application form (RFD-11) GSTIN (GST Identification Number) PAN Card of the business KYC documents of the authorized signatory IEC (Import Export Code) for exporters Bank details of the business Previous LUT copy (for renewal) Letter of Authorization or Board Resolution Having all the GST LUT document checklist ready in advance will help speed up the filing process significantly.

The GST LUT filing procedure step by step is entirely online through the GST portal. Here's how you can complete the process smoothly:

The LUT GST validity is for one financial year (April 1 to March 31). A new LUT must be filed at the beginning of each financial year. Businesses can file the LUT for the upcoming financial year even before the current year ends to ensure continuity in export without payment of tax.

Filing an LUT allows exporters to make zero-rated supply GST transactions without upfront tax payment. The key tax implications are: Particulars LUT (Letter of Undertaking) Bond Tax Payment Required No No Security/Surety Not Required Required Eligibility All GST-registered exporters (non-prosecuted) Exporters with prosecution history Validity One Financial Year As per bond terms Process Online via GST Portal Manual/Online

After successfully filing the LUT, you can download LUT certificate from GST portal by following these steps: Log in to the GST portal Go to Services > User Services > View My Submitted LUTs Select the relevant financial year Click on Download to get the LUT certificate in PDF format The downloaded LUT certificate must be furnished to the customs department or buyer as proof of zero-rated supply eligibility. Use GST Software to maintain digital records of your LUT certificates efficiently.

Since the annual LUT GST is valid only for one financial year, timely renewal is critical. Failure to renew means the exporter must pay IGST on all export transactions and then claim a GST refund, which can disrupt cash flow significantly.

Here are the important compliance points every exporter should be aware of regarding GST LUT compliance: LUT must be filed before making the first zero-rated export supply of the financial year The LUT is applicable for both goods and services exports Supplies to SEZ units and SEZ developers are also covered under LUT If the exporter violates LUT conditions, the GST LUT cancellation may be initiated Exporters must file GST returns regularly to maintain LUT eligibility Non-realization of export proceeds within the stipulated time can lead to LUT withdrawal Track GST notices using the GST Notice tracker to avoid compliance issues Maintain proper records of all export invoices linked to the LUT File GSTR-1 and GSTR-3B on time using GST Annual Return compliance tools

bkauditors.com is India's leading business compliance platform, trusted by over 1 million businesses. Here's why you should choose bkauditors.com for your GST LUT filing online: End-to-End Assistance – From document preparation to LUT filing and certificate download Expert GST Professionals – Dedicated CA and GST experts to guide you through the process Quick Turnaround – Fast processing to ensure your exports are never delayed Affordable Pricing – Transparent and competitive pricing with no hidden charges Annual Renewal Reminders – Timely alerts for GST LUT renewal every financial year Integrated GST Platform – Manage all your GST compliances in one place with our GST Software Trusted by Exporters – Thousands of exporters rely on bkauditors.com for seamless LUT GST India compliance

Common questions about GST LUT Filing Online for Exporters in India Without IGST Tax. What is LUT full form?LUT full form is "Letter of Undertaking." The LUT is a document that allows Indian exporters to export goods and services without paying the Integrated Goods and Services Tax (IGST) upfront.What is LUT in GST?LUT in GST refers to the "Letter of Undertaking" that exporters file with the GST department. LUT in GST enables exporters to supply goods or services outside India or to Special Economic Zones (SEZs) without paying IGST upfront, provided they comply with specific eligibility criteria. This is what is LUT in GST refers to and the purpose it entails.What is LUT in export and why is it important?Most exports are confused with the question of what is LUT in export. LUT in export is a declaration filed by exporters, allowing them to ship goods or provide services internationally without paying IGST at the time of export. LUT in export is crucial because it ensures that the transaction is treated as zero-rated under GST, meaning no tax is payable on export supplies. This is what is LUT in export means and the importance it possesses.How would I know that the process of furnishing the LUT has been completed? After successful filing, the system will generate ARN and acknowledgment. You will be informed about successful filing via SMS and Email, and you can also download the acknowledgment as a PDF.Is it possible to view the LUT application after filing? Yes, the Taxpayer will be able to see his LUT after filing.Is it mandatory to file GST LUT? It is mandatory to furnish the Letter of undertaking (LUT) to export the goods, services, or both without paying the IGST.What happens when the exporter fails to furnish the LUT? In case if the exporter fails to provide the LUT then he has to pay the IGST or furnish an export bond.Who is eligible to furnish LUT under GST? Any person who is exporting goods or services can furnish the LUT.Who is not eligible to furnish under GST? A person who has been prosecuted for evading tax of Rs. 2.5 crore or above under the act cannot furnish the LUT.What are the documents required for LUT under GST?LUT cover letter- duly signed by an authorized person Copy of the GST registration PAN of the entity.What if the LUT is not furnished on time? If the LUT is not filed on time the exporter is required to pay the tax while carrying out exports and then claim a refund to avail the benefit of the zero-rated exports.What is Form RFD 11? Furnishing of the bond or letter of the undertaking for export of goods or services in Form RFD 11.What should be filed in the letter of undertaking?GSTIN and Name (Legal Name) of the Taxpayer will be prefilled based on login. The Taxpayer needs to select the financial year for which LUT is being filed, enter the name, address, and occupation details of two independent and reliable witnesses.Is it mandatory to record them manually approved LUT in online records?It is not mandatory, but if the Taxpayer wants to record the manually approved LUT to be available in online records, he can furnish it with the online application.Who has to sign the LUT application?Primary authorized signatory/Any other Authorized Signatory needs to sign and file the verification with DSC/EVC. The authorized signatory can be the working partner, the managing director, or the proprietor or by a person duly authorized by such operating partner or Board of Directors of such company or proprietor to execute the form.