Letter of Undertaking query in GST


This query is : Resolved 

Quick Summary
This discussion clarifies whether a Letter of Undertaking (LUT) in Form GST RFD-11 is required for goods imported into India. If you have already paid the Integrated Goods and Services Tax (IGST) directly to the customs department upon import, you are not obligated to file the LUT. The payment of IGST at the time of import fulfils the requirement, negating the need for a separate LUT filing.

(Querist)
22 March 2025 One client import of goods and paid IGST to the custom department. Query is that He has Required to file Form GST RFD-11 (LUT) in GST portal?

22 March 2025 No, the client is not required to file Form GST RFD-11 (LUT) if they have paid IGST to the customs department for imports.

30 September 2025 Good luck....


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