GST LUT (Letter of Undertaking) filing is required for exporters who want to supply goods or services without paying Integrated Goods and Services Tax (IGST). Under GST law, businesses engaged in exports or supplying to SEZs can furnish an LUT to avoid paying upfront taxes and claim input tax credit instead. Filing LUT is a cost-effective way to facilitate seamless international trade.
There is only one type of LUT filing under GST, applicable to exporters and businesses supplying to SEZs. If an exporter does not file LUT, they must pay IGST and later claim a refund.
LUT filing is available for:
• Exporters of goods and services.
• Suppliers making zero-rated supplies to SEZ units or developers.
• Businesses conducting transactions without tax payment under Rule 96A of the CGST Rules.
• Entities with a clean compliance record (no prosecution for tax evasion exceeding ₹250 lakh under GST or prior tax laws).
The following documents are needed for GST LUT filing:
• GST Registration Certificate
• PAN Card of the business
• IEC Code (for exporters)
• Authorized signatory’s Aadhaar Card and PAN Card
• Previous year’s LUT (if applicable)
• A declaration on business letterhead stating compliance with GST regulations
The GST LUT filing process involves the following steps:
1. Login to the GST Portal
Visit the GST portal (www.gst.gov.in) and log in with your credentials.
2. Navigate to LUT Filing
Go to ‘Services’ > ‘User Services’ > ‘Furnish Letter of Undertaking (LUT)’.
3. Fill Out the LUT Form (Form GST RFD-11)
Enter business details, financial year, and authorized signatory information.
4. Upload Supporting Documents
Attach the necessary documents such as GST registration proof, PAN, and previous LUT (if applicable).
5. Sign and Submit
The LUT form must be signed using a Digital Signature Certificate (DSC) or an Electronic Verification Code (EVC).
6. Acknowledgment and Processing
Once submitted, the LUT is processed and approved instantly or within a few days. The approved LUT can be downloaded from the portal.
Vakil360 ensures hassle-free GST LUT filing with:
• Expert Assistance: Guidance on eligibility and compliance.
• End-to-End Filing Support: Preparation and submission of LUT forms.
• Faster Processing: Quick approval without delays.
• Annual Renewal Support: Assistance in filing LUT every financial year.
