GST LUT Filing

What Is GST LUT Or Export Bond Filing?

LUT stands for letter of undertaking. This term is supremely important for exporters of goods & services. As per rule 96A of CGST rules, any person registered under GST using the option to supply goods or services for export without making IGST payment need to provide a bond or a letter of undertaking in form GST RFD – 11 bond & LUT format to the concerned officer before exporting goods & services. It is also applicable in case when we export goods or services to SEZ units/developer.

Previously, we were filing LUT manually along with the required documents but now CBEC provided the facility to apply LUT through online mode and reduced the burden of many taxpayers. It is a great step taken by government to automate the LUT process under GST. It also helps in reducing exporter’s grievances.

What Is Included In Our Package?

Eligibility Consultation
Document Preparation
Application Drafting
Government Fees

Eligibility Of Export Under LUT

All GST registered exporters of goods & services are eligible to submit letter of undertaking (LUT) to the
concerned officer except any exporter prosecuted under any offence andwhose tax evasion amount exceeds

Rs.250 Lakhs under –

Exporter needs to furnish export bond in case he or she is not eligible to submit LUT.

1 CGST act
2 SGST act
3 Any of the existing laws

Procedure Of Filing LUT Online Under GST

Kindly follow the steps given below to file your LUT online under GST –

1. Login to GST portal https://www.gst.gov.in/ (https://www.gst.gov.in/) with valid credentials
2. Click on user services under “services” and choose the tab “furnishing letter of undertaking”
3.When you will choose the tab “furnishing letter of undertaking”, GST form RFD-11 appears on the
screen. Then, choose the financial year for which you want to furnish the LUT.
4.In case you already filed the LUT online for the previous year, attach the same here and click on
continue to file your application.
5.Kindly read & select all the three check boxes while filing LUT to accept the conditions mentioned in the
letter of undertaking.
6. Then, the application form is signed by primary authorized signatory or other authorized signatory.
7. After doing signature, enter the place (where the form is filed)
8.After entering the place, you can submit your LUT easily but before submitting the form, it is
recommended that you should click the preview button to check the data you entered in the form.
9. You can also click save button to save your form to retrieve it later on.
10.After signing & filing, you cannot edit the form. Therefore, it is recommended that you should check the
filled form at least once before signing & submitting.
11. After filing the form, ARN is generated & sent to your e-mail ID.
You can easily track the status of your application on GST portal by clicking “View my submitted LUT’s”
under “User services”.