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What is LUT in GST?

In the realm of India’s Goods and Services Tax (GST) system, “LUT in GST,” or Letter of Undertaking in GST, plays a pivotal role. 

The full form of LUT in GST stands for “Letter of Undertaking,” which is an essential document. This document, accessible through the GST portal, is a commitment made by a registered taxpayer to the government. 

It signifies their dedication to fulfilling export obligations and complying with GST laws without the immediate requirement to make tax payments on exports. LUT in GST serves as a cornerstone for exporters, enabling them to seamlessly navigate the complexities of GST compliance while facilitating their export activities.

What are Documents Required for LUT under GST?

When applying for a Letter of Undertaking (LUT) under GST, ensuring you have all the necessary documents is crucial. Here’s a comprehensive list of documents you’ll need:-

LUT Cover Letter – Request for Acceptance

✔ Copy of GST Registration

✔ PAN Card of the Entity

✔ KYC of the Authorized Person/Signatory

Copy of the IEC Code

✔ Canceled Cheque

✔ Authorized Letter

✔ GST RFD-11 Form

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Who can Apply for LUT in GST?

Not every registered taxpayer is required to or eligible for filing an LUT (Letter of Undertaking) in Form GST RFD-11. Here’s a concise breakdown of who needs to file an LUT under GST:

✔ Exporters: Businesses that actively engage in the export of goods or services and have a commendable history of adhering to GST regulations are among those who must file an LUT. This category of taxpayers enjoys the privilege of facilitating exports without immediate tax payments.

✔ Suppliers to SEZ Units/Developers: Suppliers involved in providing goods or services to Special Economic Zones (SEZ) units or developers are also eligible candidates for filing an LUT. This provision simplifies their GST compliance while engaging with SEZ entities.

✔ Manufacturers under Bond: Manufacturers who have chosen to produce goods under the bond mechanism have the option to apply for an LUT. This choice provides them with flexibility in managing their GST obligations and export operations.

Additional Insights :-

✔ For a majority of GST-registered entities engaged in the export of goods or services, the submission of an LUT is a prerequisite.

✔ Exceptions exist, primarily concerning those who have faced legal prosecution for tax evasion exceeding Rs 250 lakhs under the CGST Act, IGST Act, or other applicable laws. In such instances, an export bond becomes mandatory rather than an LUT.

✔ Emphasizing accessibility and digitization, the GST portal plays a central role in simplifying the LUT filing process.

✔ The government’s objective is to bolster India’s export base by offering reliefs and conveniences to exporters, making LUT in GST a vital tool in achieving this goal.


How to file LUT in GST?

How to apply LUT in GST?

Step-1 Begin by logging into the GST portal using your credentials.

Step-2 Once logged in, locate the ‘SERVICES’ tab.

Step-3 Under ‘SERVICES,’ click on ‘User Services.’

Step-4 From the list of user services, find and select ‘Furnish Letter of Undertaking (LUT).’

Step-5 Then, choose the financial year:

  • In the LUT application, select the financial year for which the Letter of Undertaking is being applied. For example, you might choose ‘2021-22.’
  • If you’ve previously furnished an LUT manually for any earlier periods, you have the option to upload the same by clicking ‘Choose File’ on this window.
  • Ensure that the uploaded file is in PDF or JPEG format and doesn’t exceed 2 MB in size.

Step-6  Fill Out the LUT Form (GST RFD-11)

  • Complete the necessary details on the Letter of Undertaking Form (GST RFD-11) displayed on the screen.
  • Key actions on the form include:
    (a) Self-Declaration: Tick the checkboxes to affirm your commitment to:
    Completing the export of goods/services within three months from the date of issue of the export invoice or as permitted by the Commissioner.
    Adhering to GST laws regarding exports.
    Paying IGST along with interest if exports are not fulfilled (interest accrues at 18% per annum from the date of issue of export invoice to the date of IGST payment).

           (b) Provide Independent Witnesses Information: Enter the names, occupations, and addresses of two independent                witnesses in the designated fields (highlighted in red).

Step-7 Specify the place of filing, click ‘SAVE,’ and then click ‘PREVIEW’ to review the form’s correctness before submission. Please note that revising a signed/submitted form is not possible.

Step-8  The Letter of Undertaking can be signed and filed by either the primary authorized signatory or any other authorized signatory. Authorized signatories can include working partners, Managing Directors, Company Secretaries, proprietors, or individuals duly authorized by such entities.

Choose one of the following options:

  • Submit with DSC (Digital Signature Certificate): Sign the application using the registered Digital Signature Certificate of the selected authorized signatory. This option generates a unique Application Reference Number (ARN).
  • Submit with EVC (Electronic Verification Code): This option triggers an OTP to the authorized signatory’s registered mobile number and email address. Enter the OTP to sign the application, and it also generates a unique ARN.

Step-9 Upon successful submission, a confirmation message appears, and the GST portal sends the Application Reference Number (ARN) to the registered email and mobile number of the taxpayer via email and SMS.

Step-10 You can download the acknowledgment for your records, and it will serve as proof of your LUT submission.

Step-11 View Submitted LUTs
To review previously furnished LUTs on the GST portal, follow these steps:

  • Go to the home page.
  • Access ‘SERVICES’ > ‘User Services.’
  • Click on ‘View my Submitted LUTs.’
  • Select the desired period.
  • Examine the list of LUTs furnished during the selected period.
  • Click ‘VIEW’ to access the specific Letter of Undertaking’s details

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Who Meets the Requirements for LUT in GST ?

Navigating the eligibility criteria for utilizing a Letter of Undertaking (LUT) in GST is pivotal for exporters. Here’s a streamlined listicle highlighting who can leverage an LUT:

✔ Registered Taxpayers Eligible

Any registered taxpayer, be it an individual or entity, engaged in the export of goods and services can avail themselves of the benefits of a Letter of Undertaking (LUT) in GST.

✔ Prosecution for Tax Evasion

However, it’s important to note that individuals or entities who have faced legal prosecution for tax evasion, with an amount exceeding Rs. 250 lakh, are ineligible for LUT usage.

✔ LUT Validity – One Year

LUTs come with a validity period of one year. Exporters must renew and furnish a fresh LUT for each financial year to continue enjoying its privileges.

✔ Conditions Compliance

Exporters must diligently meet the conditions outlined in the LUT within the specified time limit. Failure to do so will result in the revocation of LUT privileges, necessitating the filing of bonds.

✔ Applicable Uses for LUTs / Bonds

LUTs and bonds in GST are essential for specific scenarios, including:

  1. Zero-Rated Supply to SEZ without IGST Payment: When conducting zero-rated supply to Special Economic Zones (SEZ) without making IGST  payments.
  2. Export of Goods to Foreign Countries without IGST Payment: For exporters engaged in the export of goods to foreign countries, where IGST payment is not required.
  3. Provision of Services to Clients Abroad without IGST Payment: When providing services to clients located in foreign countries, without the obligation of IGST payment.

Understanding these eligibility criteria and application scenarios is vital for exporters seeking to streamline their operations and GST compliance.

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When LUT is Required under GST and the Pre-GST Scenario?

The timing of applying and filing a Letter of Undertaking (LUT) has undergone a significant transformation under the GST regime, simplifying once cumbersome processes. 

In the pre-GST era, exporters had to adhere to a time-consuming and manual procedure. 

They were required to physically submit the completed and signed Form RFD-11 on their business letterhead in duplicate. This submission had to be divided into two parts:

✔  Jurisdictional Deputy/Assistant Commissioner: One copy was submitted to the Deputy/Assistant Commissioner with jurisdiction over the exporter’s principal place of business. Here, the verification process was conducted in conjunction with the export documents via the ICEGATE medium.

✔  Customs Clearing Authority: The second copy, along with the relevant export documents, had to be presented to the customs clearing authority.

However, today, LUT under GST applications can be efficiently completed and submitted online, aligning with the broader digitization initiatives of the GST regime, and eliminating the need for manual submissions and the associated delays and expenses.

Benefits of employing a LUT in GST


Enhanced Cash Flow Management

 One of the primary benefits of utilizing a GST LUT is the preservation of working capital. By bypassing the immediate GST payment during exports, businesses free up cash flow, fortifying their financial stability. This influx of liquidity can significantly impact overall financial performance


Streamlined Procedures for Export

 The GST LUT simplifies the often complex import-export procedures. Businesses can swiftly navigate the export process without the burden of upfront tax payments. This efficiency saves valuable time and resources, contributing to a smoother operational experience.


Accessibility and Ease

 Obtaining a LUT in GST is a straightforward, user-friendly online process. It doesn’t necessitate specialized guidance or intricate instructions. This accessibility empowers businesses of all sizes to readily apply for and secure tax exemptions on exports.


Revenue Expansion Opportunities

The ability to export goods and services without immediate GST outlay opens up avenues for business expansion. By entering global markets more competitively, businesses can attract a broader customer base, driving up overall revenues.


Seamless Business Operations

The license serves as a foundation for acquiring other licenses and registrations, streamlining business operations.


Opening Bank Accounts

Banks often require the license for opening business bank accounts, facilitating financial transactions.

LUT Process in GST

Filing a Letter of Undertaking (LUT) is a critical step when exporting goods without paying taxes. Here’s a concise listicle outlining the process for furnishing bonds in such scenarios:

A. For Bonds

Check Furnishing and Jurisdiction Requirements. Before proceeding, ensure you meet the necessary furnishing and jurisdiction requirements. Understanding the specifics of your case is crucial. Prepare Necessary Documents for Bonds when opting for bonds, gather the required documentation, which includes:

  • Form RFD-11.
  • A bond on stamp paper.
  • A bank guarantee.
  • An authority letter.
  • Any other supporting documents that may be applicable.

B. Utilize a Running Bond

You don’t need to furnish a separate bond for each consignment. Instead, consider opting for a running bond.

  • Prepare a Duplicate Copy with Official Verification
  • Alongside the primary bond document, prepare a duplicate copy that’s officially stamped and verified.
  • Submit Documents and Verify with the Department
  • The next step involves submitting the prepared documents to the relevant department. 
  • Here, an officer will review and verify the documents to ensure compliance and correctness.
  • Obtain Acknowledgment Letter
A confirmation letter will  be provided.

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