GST - Letter of Undertaking


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When exporting IT services under GST, a Letter of Undertaking (LUT) is generally required if you are making supplies without payment of tax. If you choose to pay tax on your exports, then an LUT is not necessary. This distinction is crucial for compliance when dealing with international service provision.

28 September 2021 Dear Sir,

Letter of undertaking is required or not in case of export of IT services?

29 September 2021 It's required for export of IT services.

29 September 2021 For export of supplies without payment of tax, LUT is necessary. For with payment of tax, no LUT is required.


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