What is the process of filing a Letter of Undertaking (LUT) under GST?

Ishita Ramani | Last updated: 09 September 2023

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A Letter of Undertaking (LUT) allows registered GST taxpayers to export goods or services without paying IGST. This avoids the need to reclaim paid taxes later. The process involves filing the LUT online via the GST portal, attaching previous year's LUT if applicable, and providing witness details. Exporters who have not committed serious tax evasion are eligible, and the LUT is valid for the entire financial year.

Introduction All registered taxpayers who wish to export goods or services without paying IGST (Integrated Goods and Service Tax) must submit a Letter of Undertaking (LUT) in GST RFD-11 form through the GST website. This article is going to focus on What is a Letter of Undertaking under GST?, Process for Filling LUT under GST, Documents Required for LUT under GST, and Eligibility requirements for Filing LUT under GST (Goods and Service Tax). What is a Letter of Undertaking under GST? Ex

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1 Year PLAN

1999

(Excl. of GST ₹359)

BEST VALUE

2 Years PLAN

3499

(Excl. of GST ₹629)

3 Months PLAN

999

(Excl. of GST ₹179)

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About the Author

Ishita Ramani

Director - Operations

She is a young woman entrepreneur and currently the Operations Director at ebizfiling India Private Limited. In her entire career so far, she has led a team of 50+ professionals like CA, CS, MBAs, and retired bankers. Apart from her individual experience on almost every facet of Indian Statutory Compliance, she has bee ... Read more

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