GST LUT- File Letter of Undertaking

Letter of Undertaking (LUT) is required to be furnished by the registered taxpayers who are involved in export of the goods or services in prescribed form GST RFD-11 on the common GSTN portal to make exports without payment of IGST.

Starting at 499999/-

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About this Plan

The government came up with a letter of undertaking in order to improve the ease of doing business. Exports can only be made after making payment of IGST if the letter of undertaking is not furnished. Now, the letter of undertaking can be filed online. We will give you full insight on the letter of undertaking.

Services Covered

  • Full assistance on GST Letter of Undertaking
  • Document Collection & Verification
  • Filing of GST Letter of Undertaking

Who should go for it?

Letter of Undertaking is submitted by all exporters except those exporters who have been prosecuted for an offense punishable under the law including such exporters who were involved in tax evasion exceeding Rs.250 lakhs under the CGST Act or the IGST Act or any other existing laws.

Steps Covered

  • Login on GST portal using login credentials
  • Fill the form GST RFD-11
  • Upload previous year LUT
  • Fill the necessary details & submit the form

Documents Required

  • LUT on the letterhead of the assessee
  • GST RFD-11 Form
  • GST registration certificate
  • PAN of the entity
  • Declaration regarding noninvolvement in a prosecution for an offence under GST act
  • IEC Code
Frequently asked Questions

Q1. What is the procedure of filing online GST letter of undertaking?

For GST filing of GST letter of undertaking, the following steps need to be followed:

  • First, visit the GST portal and login using GST credentials
  • Select the service option under the user service option then select the tab “Furnishing Letter of Undertaking”
  • The select financial year for the period you want to furnish LUT
  • LUT can also be uploaded in respect of the earlier period
  • Accept the conditions prescribed in a letter of undertaking
  • Fill the mandatory fields
  • In the next step select the authorized signatory who will sign the form.
  • You can file the form with DSC or file with EVC button.
  • Once the form is filed it cannot be edited therefore it should be rechecked properly.

Q2. What is a letter of undertaking?

If the exporter has filed a bond or letter of undertaking (LUT) only then exports can be made without the payment of tax. Without making payment of IGST there were lots of ambiguities in respect of the exports. In the case of certain specified people government of India has released fewer notifications in respect of filing of bond and LUT. However, at the time of exports, exporters can make the payment of integrated taxes (IGST) and thereafter claim for refund which will lead to blocking of their working capital.

Q3. What is the validity of the letter of undertaking?

A letter of undertaking is valid for a period of 12 months.

Q4. Which option is more preferable between submitting LUT or pays GST & then claim a refund?

In case you go for submission of LUT then there will be no additional compliances. However, if you opt to pay tax and then claim refund then your money will get blocked from the date payment is made till the date refund is made. Along with this, you would be required to submit an additional form every month in respect of claiming a refund.

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