Quick Summary
LUT stands for Letter of Undertaking. It is a declaration that exporters under GST can file goods or services without having to pay taxes. Purpose of LUT in GST LUT is required when exporters want to make zero-rated exports under GST. Benefits Exporters are not required to pay taxe
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FAQ :
A Letter of Undertaking (LUT) is a declaration filed by exporters under GST, allowing them to supply goods or services without paying taxes upfront.
All registered taxpayers engaged in the export of goods or services are eligible and required to provide a Letter of Undertaking (LUT).
Once furnished, a LUT is valid for the duration of one financial year.
The functionality to file LUT for FY 2025-26 is available on the GST Portal. You must file it before exporting goods or services.
Log in to the GST portal, navigate to Services > User Services > Furnish Letter of Undertaking, fill out Form GST RFD-11, and submit it.
Required documents include your GST Registration Certificate, PAN of the business, Authorized Signatory’s Aadhaar, proof of past export invoices (if any), and a cancelled cheque from your bank account.
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