How to apply for a Letter of Undertaking (LUT) under GST?

The world is open for your business.”

Exporting doesn’t have to be burdensome. The internet, improved logistics channels, free trade agreements, e-Commerce, and the array of available export assistance through the government and its partners have made exporting more achievable; that’s true for even the smallest businesses.

But, are you sure you’re using the right documents for your exports?

When you know how to properly prepare your export paperwork, your products will ship on schedule, you’ll get paid more promptly, and you’ll stay compliant with export and import regulations.

Let’s discuss one of the important documents, LUT when you export goods or services.

LUT or Letter of Undertaking is to be furnished by all registered taxpayers in Form GST RFD-11 on the GST portal in order to make exports without payment of IGST.

LUT is a document where the taxpayer certifies that they comply with all the GST rules & regulations when exporting without paying IGST. The validity of a LUT is one year – the financial year in which it has been filed.

Documents Required for LUT under GST

A LUT can be submitted by any individual who is registered under GST provided he has not been executed in case of tax evasion exceeding ₹2.5 crore or any other offense.

  • Details of 2 witness
  • Previously filed LUT

How to apply for a LUT?

Any person can apply for LUT if they:-

  • Intended to supply goods or services Overseas or to SEZs (in India)
  • Are registered under GST
  • Supply goods or services without payment of IGST

Process of filing a LUT

  1. Login to the GST portal
  2. Navigate to Services > User Services > Furnish Letter of Undertaking (LUT)
  3. Select the financial year for which the LUT is applied from the ‘LUT Applied for Financial Year’ drop-down list. Eg: 2022-23
  4. Enter the required details
  5. Mention the witnesses for generating the LUT
  6. Preview the LUT
  7. File the form after signing it.
    • One can sign using the DSC or EVC. However, LLPs and companies can only use DSC to file.
  8. Then you will get an email notification and SMS to your registered mobile number.
  9. Download your GST Letter of Undertaking
    You can now download your acknowledgment by clicking on the DOWNLOAD option.

Have questions? Comment below!