GST (Letter of Undertaking) LUT Registration

What is (Letter of Undertaking) LUT Registration ?

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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. What is (Letter of Undertaking) LUT Registration ?

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.

Documents Required for LUT ( Letter of Undertaking )

  1. Duly signed LUT cover letter
  2. GST registration
  3. PAN Card
  4. KYC
  5. GST RFD11 form
  6. IEC code
  7. Canceled Cheque

Letter of Undertaking (FORM GST RFD-11)

  • Registered Name
  • Address
  • GST No.
  • Date of furnishing
  • Signature
  • Details of witnesses (Name, address, and occupation)

Procedure for Letter of Undertaking Registeration

  1. Apply for the LUT
  2. Fill necessary details ( Self declaration )
  3. Witness information
  4. Upload documents
  5. Submission of form
  6. Your work is done