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Discover everything you need to know about GST LUT FORM Online
Discover everything you need to know about GST LUT Form
What is LUT in GST?
The Letter of Undertaking (LUT) is a formal declaration that allows exporters to ship goods or services without paying Integrated GST (IGST) upfront. It is the primary tool for maintaining business liquidity in the export sector.
Pay IGST on export → Block funds for 3-6 months → Wait for GST Refund.
Export at 0% Tax → Zero upfront payment → Instant working capital savings.
✅ Eligibility for LUT
The Letter of Undertaking (LUT) is a privilege for compliant exporters. Ensure your business meets these three primary criteria before applying on the portal.
Only entities with a **regular registration** under the GST framework can apply. Composition dealers are generally not eligible for export benefits.
The exporter must intend to supply goods/services to foreign countries or **SEZ Units/Developers** without paying IGST upfront.
The business must not have a history of major tax defaults. Compliance with previous filing deadlines is highly recommended.
Taxpayers prosecuted for tax evasion where the amount exceeds ₹250 Lakh are strictly ineligible for the LUT facility. In such cases, exports must be made by paying IGST and claiming a refund later.
📑 LUT Document Checklist
Before starting your **RFD-11** filing on the GST portal, ensure you have these digital copies ready for upload or reference.
PAN Card of the entity, GST Registration Certificate, and IEC Code (for exporters).
Board Resolution or Letter of Authorisation for the signatory to sign the LUT.
Aadhaar card, PAN, or Passport of the authorised person for identity verification.
Cancelled cheque or latest bank statement showing the primary business account.
The mandatory online application filed on the portal to activate the LUT facility.
Names, PAN, and Aadhaar details of two witnesses (often required for manual filing or specific formats).
Legal Compliance: The LUT is valid for the current financial year. Ensure all uploaded documents are clearly legible to avoid a **Deficiency Memo** from the GST officer.
Exploring the LUT Bond
Understanding the lifecycle of your export undertaking and the transition to a Bond system.
1 Financial Year
Applicable Scenarios
Zero-rated supply of goods or services to SEZ Units or Developers within India.
Export of tangible products to destinations outside India without charging IGST.
Provision of cross-border services treated as zero-rated supplies under LUT.
Key Reminders for Exporters
Managing your Letter of Undertaking (LUT) effectively ensures your working capital isn’t trapped in tax refunds. Keep these procedural nuances in mind:
Your LUT expires every **March 31st**. File your renewal in April to ensure uninterrupted zero-rated exports for the new financial year.
The application must be filed online via **Form GST RFD-11**. It can be signed by any authorized director, partner, or the proprietor.
While the process is online, supporting declarations should be on the **official letterhead** of the registered business entity.
If a bond is required, the bank guarantee is usually capped at **15% of the bond amount**, though the Commissioner has the power to relax this.
An LUT can be signed by a Managing Director, Partner, or even a Company Secretary if they are an **authorized signatory** on the GST portal.
Failing to receive foreign remittance within the allowed timeline can lead to the **withdrawal of LUT benefits** and a transition to the Bond system.
🚀 Strategic Advantages
Filing a Letter of Undertaking (LUT) is a game-changer for export liquidity. It transforms your tax obligation into a seamless operational advantage.
Export goods or services without paying IGST at the point of supply. No more waiting months for tax refunds.
Keep your working capital active in business operations, inventory, or marketing rather than locking it in the tax portal.
Avoid the hassle of multiple refund applications (RFD-01) and constant follow-ups with jurisdictional officers.
A single LUT filing stays valid for the entire financial year, providing a predictable and stable export environment.
Exporters’ Choice: LUT is the preferred route for over 95% of small and medium exporters in India because it eliminates the interest cost on blocked capital.
GST LUT Form– Frequently Asked Questions
Explore commonly asked questions about GST LUT Form in India. Learn about the costs involved, legal formalities, and key advantages to help you make confident and informed choices.
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