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File Letter of Undertaking (LUT) in GST

LUT in GST: Letter of Undertaking is its full name and definition. Under rule 96 A, it must be provided in the form GST RFD 11, in which the exporter certifies that they will comply with all applicable GST requirements when exporting without paying IGST.

Under CGST Rules,2017, any registered person can furnish an Export bond or LUT in GST RFD 11 without paying the integrated tax. They can apply for LUT if:

  • They intend to supply goods or services to India or overseas or SEZs
  • Are registered under GST
  • They wish to supply goods without paying the integrated tax.

Documents Required for LUT under GST:

An LUT can be submitted by any individual who is registered under GST provided he has not been executed in case of tax evasion exceeding Rs.250 lakh or any other offense.

  • LUT cover letter - request for acceptance - duly signed by an authorized person
  • Copy of GST registration
  • PAN card of the entity
  • KYC of the authorized person/signatory
  • GST RFD11 form
  • Copy of the IEC code
  • Cancelled Cheque
  • Authorized letter
 
     
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