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GST LUT Form

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GST LUT Form Filing with Expert Mantra

Expert Mantra makes filing your GST LUT (Letter of Undertaking) simple and stress-free for exporters.

  • Quick & Easy Process – Fast submission without complications

  • Hassle-Free Experience – Smooth handling from start to finish

  • In-House GST Experts – Professional guidance at every step

  • 100% Online Documentation – No physical visits required

A Letter of Undertaking (LUT) is a vital document under the Goods and Services Tax (GST) law in India that allows exporters to supply goods or services without paying Integrated GST (IGST). Instead of paying tax upfront and later claiming a refund, businesses can file an LUT and export tax-free, making the process faster and more efficient.

The main purpose of the LUT is to ease the financial burden on exporters by eliminating the need to block working capital in tax payments. By filing this document with the GST department, exporters commit to complying with all GST regulations during exports. This facility is especially beneficial for businesses engaged in regular export activities, as it streamlines cash flow and reduces compliance costs.

Any registered taxpayer exporting goods, services, or both can file an LUT to enjoy zero-rated exports without paying IGST. However, businesses previously prosecuted for tax evasion above ₹250 lakh cannot use this facility. Filing LUT annually ensures uninterrupted benefits and is a key step for exporters to maintain smooth, tax-free export operations.

 
 

How a Letter of Undertaking (LUT) Works for You

GST LUT enables tax-free exports, improving cash flow and simplifying compliance for registered exporters annually.

Allows exporters to supply goods or services without paying upfront IGST

Helps maintain better cash flow by avoiding tax blockage during exports

Simplifies yearly compliance with hassle-free online GST LUT filing

Documents Needed for Filing LUT under GST

Any GST-registered individual or business can submit a Letter of Undertaking (LUT), provided they have not been prosecuted for tax evasion exceeding ₹250 lakh or involved in any other major tax-related offense.

To successfully file an LUT, the following documents are required:

  • LUT Cover Letter – A signed request letter from the authorized person seeking LUT acceptance

  • GST Registration Certificate – Proof of GST enrollment

  • PAN Card – PAN of the business entity

  • KYC Documents – Identity and address proof of the authorized signatory

  • GST RFD-11 Form – Mandatory form for LUT filing

  • IEC Code Copy – Import Export Code (if applicable)

  • Cancelled Cheque – For bank details verification

  • Authorization Letter – Granting authority to the signatory for filing the LUT

Eligibility to Use a Letter of Undertaking (LUT)

A Letter of Undertaking (LUT) allows GST-registered exporters to supply goods or services without paying IGST. However, certain restrictions and conditions apply.

Who Can Apply

Any GST-registered taxpayer engaged in exporting goods or services can use an LUT. Individuals prosecuted for tax evasion of ₹250 lakh or more are not eligible.

Validity Period

An LUT is valid for one financial year. Exporters must file a new LUT every year to continue availing of the benefits.

Revocation of LUT

If the exporter fails to meet the conditions mentioned in the LUT within the specified time frame, the benefits are withdrawn, and they will be required to furnish an Export Bond instead.

Requirement for Bonds

Taxpayers other than eligible exporters must provide bonds when making exports without paying IGST.

Permitted Uses of LUT/Bond

Zero-rated supply to SEZs without IGST payment Export of goods outside India without IGST Export of services to overseas clients without paying IGST

GST LUT Filing Eligibility

All GST-registered exporters of goods and services are required to submit a GST LUT (Letter of Undertaking). However, exporters who have faced prosecution for tax evasion exceeding ₹250 lakh under the CGST Act, Integrated GST Act, 2017, or any previous laws are not eligible to file an LUT. In such cases, they must furnish an Export Bond instead.

The primary objective of introducing LUT is to promote exports by providing tax relief and simplifying compliance. Expert Mantra’s GST specialists can assist you in hassle-free GST LUT filing or Export Bond submission.

As per the CGST Rules, 2017, any GST-registered person can file an Export Bond or LUT in Form GST RFD-11 to export goods or services without paying Integrated Tax (IGST) if:

  • They intend to supply goods or services overseas or to Special Economic Zones (SEZs)

  • They are a registered GST taxpayer

  • They wish to make tax-free exports without upfront IGST payment

Process for Filing LUT in GST

When exports are made without payment of tax, a Letter of Undertaking (LUT) or Export Bond needs to be filed. Here’s a simplified process:

  1. Check Requirements – Verify if you need to furnish an LUT or a Bond. If a bond is required, prepare additional documents related to the bank guarantee.

  2. Prepare Documents – For filing a Bond, you’ll need:

    • Form GST RFD-11

    • Bond on stamp paper

    • Bank guarantee

    • Authority letter

    • Other supporting documents

  3. Running Bond Option – Instead of filing a separate bond for every consignment, you can furnish a running bond, which carries forward the same terms for future consignments.

  4. Document Submission – Prepare a duplicate copy of the bond and submit it to the GST department for verification.

  5. Acknowledgment – Once verified, the department issues a signed acknowledgment, confirming successful LUT or bond submission.

What We Offer in Letter of Undertaking (LUT)

Expert Guidance

Complete Documentation

Fast Processing

Annual Renewal Support

Frequently Asked Questions…

What information needs to be included in a Letter of Undertaking?

The LUT must contain details of the exporter, GST registration, PAN, and a declaration to export goods or services without paying IGST, ensuring compliance with GST rules.

Is it mandatory to update manually approved LUTs in online GST records?

Yes, any manually approved LUT must also be recorded online to maintain proper GST compliance and avoid future discrepancies.

Who is authorized to sign the LUT application?

The application must be signed by the business owner, a partner, or an authorized signatory of the company.

How will I know when my LUT submission is complete?

You’ll receive an acknowledgment or approval confirmation from the GST portal once your LUT is successfully furnished.

Can someone who hasn’t started exporting yet file an LUT?

Yes, if you have a valid GST registration and plan to export, you can file an LUT in advance.

Can an already submitted LUT be modified later?

No, modifications to a submitted LUT are not allowed. A new LUT must be filed if changes are needed.

What’s the difference between an LUT and an Export Bond?

An LUT allows eligible exporters to ship goods without IGST payment, while an Export Bond (with bank guarantee) is required for ineligible exporters.

What is the step-by-step process to file an LUT?

You need to log in to the GST portal, fill out Form GST RFD-11, upload required documents, and submit for approval.

Can an LUT be withdrawn after approval?

No, once an LUT is approved, it cannot be withdrawn; it remains valid for the financial year.

Can a person with pending tax liabilities still file an LUT?

It’s generally not allowed; pending GST dues should be cleared before applying for an LUT.

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