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Goods & Service Tax

GST LUT Filling

Letter of undertaking is the document that the user provides declaring fulfillment of all requirements under GST. It is furnished in case of export undertaken without paying IGST. Also, according to the Notification No. 37 /2017 – Central Tax It is mandatory to furnish LUT to export goods or services or both without paying IGST. If the exporter fails to provide the LUT, then he has to pay IGST or provide an export bond. Earlier LUT could only be filed offline at the concerned GST office. But to further ease the process the Government has made the LUT filing online.

Document Required

1. LUT cover letter – request for acceptance – duly signed by an authorized person
2. Copy of GST registration
3. PAN card of the entity
4. KYC of the authorized person/signatory
5. GST RFD11 form
6. Copy of the IEC code
7. Canceled Cheque
8. Authorized letter

Frequently Asked Questions

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 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.

How would I know that the process of furnishing 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.

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