GST LUT Filing

GST LUT Filing

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Filing of GST LUT Form for Exporters.

GST LUT Filing

Performance File Manual (LUT) in GST

Form GST RFD-11, Eligibility and Procedure for Filing Documents

What does LUT mean under GST?

LUT in GST: Complete form / description is the Performance manual. It is prescribed that the GST RFD 11 form be provided under regulation 96 A, where the exporter declares compliance with all GST requirements while exporting without making any payment to IGST.


Who needs to enter LUT on Form GST RFD-11?

GST LUT must be delivered by all registered GST assets and service providers. Foreign exporters who have been prosecuted for any crime and tax evasion of more than Rs 250 lakhs under the CGST Act or the Integrated Goods and Services Act, 2017 and any existing laws are eligible to file GST LUT. In such cases, they will need to provide the Export bond.

Here the government’s aim was to expand the export base by providing assistance in exports. GST Specialists from AK taxes can assist you with completing GST LUT or completing an export bond.

Under the CGST rules, 2017, any registered person can issue an Export bond or LUT with GST RFD 11 without paying the combined tax. They can apply for LUT if:

  •       They aim to supply goods or services to India or overseas or to SEZs
  •       They are registered under GST
  •       They wish to provide goods without paying integrated taxes.


Documents required for LUT under GST

LUT can be submitted by any person registered under the GST as long as he or she has never been convicted of tax evasion of more than Rs.250 lakh or any other offense.

  •       LUT cover letter – application for admission – duly signed by an authorized person
  •       Copy of GST registration
  •       Business PAN Card
  •       Authorized / signature KYC
  •       Form GST RFD11
  •       Copy of IEC code
  •       Check Canceled
  •       Authorized letter

Procedure for Filling LUT in GST?

To include a Letter of Undertaking (LUT) in a situation where export is made without tax, below are steps on how to apply and provide bonds where export is made without tax.

 Step: 1 – Examine furniture requirements and regulatory authority. If a bond is to be deposited, additional documents related to the bank guarantee must be prepared.

 Step: 2 – Prepare the required bond documents. The following documents must be included in the bond:


  •       Form RFD-11
  •       Bond on stamp paper
  •       Bank guarantee
  •       Letter of authority
  •       Other supporting documents

A separate bond is not required to provide each load. Instead, he can provide a practical obligation. An active bond enables the exporter to advance the same terms and conditions on the bond to the next consignment.

 Step: 3 – A duplicate copy must be prepared along with the official document.

Step: 4 – The next step is to submit the paperwork to the department and be certified by the appropriate authority to avoid any rejection.

Step: 5 – After submitting the document, the signed letter will be issued by an official who acknowledges the same.

Qualification of LUT Completion in GST

Who can use the Letter of Undertaking (LUT)?

Any registered taxpayer who wants to export goods and services may use the Letter of Undertaking. Any person arrested for tax evasion in the amount of Rs. 250 lakh or more are eligible.

 The validity of these LUTs is for one year, and the exporter is required to submit a new LUT for each financial year. If the conditions stated in the LUTs are not met within the stipulated period, the rights will be revoked, and the exporter will be required to issue bonds.

 Some inspections should provide bonds if the export is done without IGST payment. LUT / Bonds can be used:

  •       Zero offers rated at SEZ without IGST payment
  •       Exports of goods outside India without payment by IGST.
  •       Provides services to a customer outside India without paying IGST.


Filing of Letter of Undertaking (FORM GST RFD-11)

Form RFD-11 is attached as follows:

  •       Registered Name
  •       Address
  •       GST number
  •       Date of installation of furniture
  •       Signature, date, and location
  •       Witness details (Name, address, and occupation)

Export Bond for GST

Businesses that are not eligible to submit a Workbook based on the circumstances will be required to provide an export bond and bank guarantee. The applicant needs to cover the amount of tax involved in the submission based on his or her assessment of the limited tax liability.

The export bond must be issued on a non-official stamp as it applies to the Province where the bond is issued.

Also, exporters can offer a valid bond, so that the export bond is not required to be used in each export trade. However, if the outstanding tax liability on exports exceeds the bond value at any one time, then the sender must issue a new bond to pay off the additional debt.

Bank guarantee can be approved along with the export bond. The amount of the bank guarantee usually should not exceed 15% of the bond amount. However, based on the exporter’s record, the bank guarantee required to be sent and the export bond can be waived by the official GST Commissioner.

Bond form:

  •       Registered Name
  •       Address
  •       The amount of bond granted.
  •       Date of installation of furniture
  •       The value of the bank guarantee provided.
  •       Signature, date, and location
  •       Witness details (Name, address, and occupation)

Frequently Asked Questions

Is it compulsory to record them with LUT authorization for online records?

It is not compulsory, but if the Taxpayer wants to record a LUT authorized access to online records, he or she may provide it on an online application.

Chief Authorized Signer / Any other Authorized Signer is required to sign and complete the DSC / EVC certification. The authorized signator can be a working partner, executive director, or owner or duly authorized by that active colleague or the Board of Directors of that company or owner to use the form.

After successful completion, the system will generate ARN and acceptance. You will be notified about successful completion of SMS and email, and you can download the approval as a PDF.

Yes, the taxpayer will be able to see his LUT after filling out.

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