GST Letter Of Undertaking (LUT Filing)

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    Any registered person availing the option to supply goods or services for export /SEZs without payment of integrated tax has to furnish, prior to export/SEZs supply, a Letter of Undertaking (LUT), if he has not been prosecuted for tax evasion for an amount of Rs 2.5 Crore or above under the CGST Act/IGST Act/Existing law. The transactions for which LUT can be used are:

    • Zero rated supply to SEZ without payment of IGST.
    • Export of goods to a country outside India without payment of IGST.
    • Providing services to a client in a country outside India without payment of IGST.

    Documents Required for LUT under GST

    • LUT cover letter – request for acceptance – duly signed by an authorized person
    • GST Registration Certificate
    • PAN card of Entity and IEC Certificate
    • Bank details for Bank Guarantee
    • KYC of the authorized person/signatory
    • GST RFD11 form
    • Copy Cancelled Cheque
    • Authorized letter


    When to file form RFD-01 / RFD-01A (for tax refund in case of exports)

    The excess of unutilized ITC (Input Tax Credit) can be claimed by way of filing Form GST RFD-01 (for online filing) / GST RFD-01A (for manual filing). The taxpayer/assessee is required fill and filed a form with GST department for claiming such refunds or any amount paid by mistake or the excess amount available in the cash ledger. The following details are to be filed in:

    • The GSTIN/ Temporary ID allotted
    • Legal name
    • Trade name
    • Address of the principal place of business
    • Tax period for which the claim of refund is made (if applicable)
    • Amount of IGST, CGST and SGST, Interest or cess (if any)
    • Grounds for the claim of refund (as per the list given)
    • Details of Bank account in which the refund is to be credited

    Taxcellent helps you to apply for LUT under GST for exporters

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