GST (Letter of Undertaking) LUT Registration
Documents Required for LUT ( Letter of Undertaking )
- Duly signed LUT cover letter
- GST registration
- PAN Card
- KYC
- GST RFD11 form
- IEC code
- Canceled Cheque


LUT means the Letter of Undertaking. It Must be presented in form GST RFD 11 under Rule 96A. The exporter hereby declares to comply with all requirements required under GST while exporting without paying IGST.
The GST LUT must be submitted by all GST-registered exporters of goods and services. Exporters who have been charged with offenses and tax evasion exceeding INR 250,000 under the CGST Act or the Consolidated Goods and Services Act 2017 or any other existing legislation are not eligible to file a GST LUT.
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