GST LUT (Letter of Undertaking)

What is GST LUT (Letter of Undertaking)?

A Letter of Undertaking (LUT) is a legal document that exporters submit to the government to export goods or services without paying Integrated GST (IGST). Under GST, any registered person can export goods or services without paying IGST by submitting an LUT to the proper officer. This document serves as a declaration that the exporter will fulfill all the requirements and conditions specified under the GST law for exports.

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Who Can File GST LUT?

• 01. Registered persons making zero-rated supplies (exports) without payment of IGST
• 02. Suppliers to Special Economic Zones (SEZ) units/developers
• 03. Deemed exporters who are eligible to supply without payment of IGST
• 04. Status holders and other specified categories of exporters

Documents Required for LUT Filing

• 01. GST registration certificate
• 02. PAN card of the business
• 03. Authorized signatory details
• 04. Digital Signature Certificate (DSC) for companies and LLPs
• 05. Bank account details linked with GSTIN

Our LUT Filing Process

• 01. Document Collection: Gathering necessary business and export details
• 02. LUT Drafting: Preparing the LUT as per GST rules and regulations
• 03. Verification: Cross-checking all details for accuracy and compliance
• 04. Digital Signature: Applying digital signature for authentication
• 05. Online Submission: Filing the LUT on the GST portal
• 06. Confirmation: Providing you with the acknowledgment and reference number

Important Points to Remember

• 01. LUT is valid for the entire financial year unless surrendered or cancelled
• 02. Must be filed before the start of the financial year or before making the first export
• 03. No late fee is applicable for delayed filing, but exports cannot be made without it
• 04. In case of non-compliance, the exporter may have to pay IGST with interest
• 05. LUT is not required for export of exempted or non-GST goods