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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
LUT
What is LUT in GST?
LUT (Letter of Undertaking) under GST is a declaration furnished by exporters that allows them to export goods or
services without immediate payment of IGST. Instead of blocking working capital in tax payments
and then claiming refunds, eligible exporters can use LUT to make zero-rated supplies while remaining fully compliant
with GST regulations.
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Eligibility Criteria for LUT Registration
The following eligibility conditions must be met to obtain a valid LUT (Letter of Undertaking) under GST:
Any registered taxpayer engaged in the export of goods or services can apply for an LUT and export
without payment of IGST. However, persons who have been prosecuted for tax evasion
of ₹250 lakh or more are not eligible to avail this facility.
The applicant should intend to supply goods or services to recipients within India,
to foreign countries, or to units/developers in Special Economic Zones (SEZs).
Only entities registered under the GST framework are allowed to apply for and
benefit from an LUT.
The exporter should intend to supply goods or services without payment of integrated tax
(IGST) and instead treat such exports as zero-rated supplies under LUT.
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Documents Required for LUT under GST
To apply for a Letter of Undertaking (LUT) under GST and export without payment of IGST,
you will typically need the following documents and details:
A request letter for LUT, duly signed by the authorised person.
Confirmation that the applicant meets LUT eligibility criteria and has no serious tax evasion cases (₹2.5 crore or more).
GSTIN certificate as proof of valid GST registration.
Permanent Account Number (PAN) of the business or entity applying for LUT.
Identity and address proof (such as Aadhaar, Passport, Voter ID) of the authorised signatory.
The prescribed online application form for LUT filing under GST.
Importer Exporter Code (IEC), where the applicant is engaged in exports.
Cancelled cheque or bank details of the primary business account.
Letter or board resolution authorising the signatory to sign and submit LUT on behalf of the entity.
LUT
Exploring the LUT Bond
LUT (Letter of Undertaking) in GST is valid for one financial year, which means a fresh LUT
must be furnished at the beginning of every new year. If the exporter fails to comply with the conditions
specified in the LUT within the prescribed time, the benefits under LUT can be withdrawn and the exporter
may be required to furnish a bond with bank guarantee instead.
For certain cases, bonds are required when exports are made without payment of Integrated Goods and Services Tax (IGST).
LUTs and bonds are typically applicable in the following scenarios:
Export of goods or services to Special Economic Zones (SEZs) without payment of IGST.
Export of goods to destinations outside India without charging IGST at the time of supply.
Provision of services to clients located outside India without payment of IGST, treated as zero-rated supplies.
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Key Reminders about LUT Bond in GST
Here are some crucial points to keep in mind when dealing with LUT (Letter of Undertaking) and bonds under GST:
An LUT remains valid for one financial year, starting from the date of submission. A fresh LUT must be filed for each new year.
LUT acceptance is subject to specific conditions. If these are not fulfilled, LUT benefits may be withdrawn and a bond may be required.
Entities not eligible for LUT can furnish a bond on non-judicial stamp paper along with a bank guarantee, covering the estimated tax liability.
LUT applications must be submitted on the registered entity’s official letterhead by the exporter supplying goods or services without IGST.
LUT must be furnished in the prescribed GST RFD-11 form and can be submitted by authorised personnel such as MD, director, partner or proprietor.
In case of firms and companies, LUT can be signed and filed by an authorised partner, director, or the proprietor, as per internal authorisation.
The bank guarantee attached to a bond should normally not exceed 15% of the bond amount. The jurisdictional GST Commissioner may relax this requirement.
Staying mindful of these points helps exporters maintain smooth, compliant operations while availing LUT and bond benefits under GST regulations.
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Advantages of Filing LUT for Exporters
Filing a Letter of Undertaking (LUT) offers several financial and operational advantages to exporters, helping them simplify processes and conserve valuable working capital.
LUT allows exporters to make zero-rated supplies without paying IGST upfront—avoiding refund wait times.
Exporters avoid refund applications, document follow-ups, and delays—saving time and reducing compliance effort.
Capital remains available for business operations instead of being temporarily locked as tax payments.
LUT stays valid for the entire financial year, reducing repetitive filings and allowing exporters to focus on growth.
By leveraging LUT benefits, exporters enhance efficiency, reduce financial strain, and operate more competitively in global markets.
LUT
Simplify LUT Form Filing with incorpIQ
Navigating the complexities of LUT (Letter of Undertaking) filing under GST can be challenging for exporters.
At incorpIQ, we specialise in streamlining the LUT process so you can focus on growing your
export business. Our GST experts understand the practical nuances of the law and guide you through the seamless
filing of Form GST RFD-11, end to end.
From document preparation and eligibility checks to online filing and confirmation, we ensure your LUT application
is accurate, compliant and processed in time. With incorpIQ by your side, you can unlock the
benefits of tax-free exports without getting stuck in procedural hurdles or repeated follow-ups.
Partner with incorpIQ to experience a hassle-free GST LUT filing process that supports and
empowers your export operations.
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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