applicability of LUT/Bond under GST
and how to apply ?
online /offline?
it can be submitted online @ gst portal
4 Replies
CA Naveen Chand
(Chartered Accountant)
(12739 Points)
Replied 28 July 2018
services >> user service >> furnish LUT
Vinod Babu
(24196 Points)
Replied 29 July 2018
Documents required for LUT (Manual)
Application for Letter of Undertaking (LUT) to be submitted in duplicate. Such application should have following documents:
Cover Letter requesting acceptance of LUT: A cover letter addressing to Assistant/Deputy Commissioner of GST of respective division required on the top of application.
A copy of GST Registration Certificate
Form GST-RFD-11- Original Two Set
Original Two Sets of Annexure of Letter of Undertaking (LUT) on Letter Head of entity. Signatures of all undertaker (s) should be verified by Bank Manager. It also require two witnesses.
Such annexure of LUT should be notarized.
Attach personal IDs of both witnesses. Ensure that name and address on personal IDs must match with the detail mentioned in LUT.
Attach personal IDs and PAN of all undertakers.
Attach Incorporation documents of entity. (e.g. Partnership deed for Partnership firm, Certificate of Incorporation for Company/LLP, etc.)
PAN of Entity
Copy of Board Resolution/Authorization Letter authorizing director/partner to file application.
Self-Declaration on letter head for eligibility of LUT that :
Entity has not been prosecuted for any offence under the Central Goods and Services Tax Act, 2017 (12 of 2017) or under any of the existing laws for any amount of tax evasion.
It’s eligible for LUT in terms of export sales and corresponding collections during the previous year. (This is not required after 04.10.2017 wherein turnover requirements waived off for exporters)
Prepare a summary of invoices raised against export sales and get it certified from Chartered Accountant. Attach all invoices of export sales (This is not required after 04.10.2017 wherein turnover requirements waived off for exporters)
Prepare a summary of collections against export sales during the year and get it certified from Chartered Accountant. Attach all evidences for such collections (e-brc or bank statement). (This is not required after 04.10.2017 wherein turnover requirements waived off for exporters)
Copy of IEC code, if available.
Application for Letter of Undertaking (LUT) to be submitted in duplicate. Such application should have following documents:
Cover Letter requesting acceptance of LUT: A cover letter addressing to Assistant/Deputy Commissioner of GST of respective division required on the top of application.
A copy of GST Registration Certificate
Form GST-RFD-11- Original Two Set
Original Two Sets of Annexure of Letter of Undertaking (LUT) on Letter Head of entity. Signatures of all undertaker (s) should be verified by Bank Manager. It also require two witnesses.
Such annexure of LUT should be notarized.
Attach personal IDs of both witnesses. Ensure that name and address on personal IDs must match with the detail mentioned in LUT.
Attach personal IDs and PAN of all undertakers.
Attach Incorporation documents of entity. (e.g. Partnership deed for Partnership firm, Certificate of Incorporation for Company/LLP, etc.)
PAN of Entity
Copy of Board Resolution/Authorization Letter authorizing director/partner to file application.
Self-Declaration on letter head for eligibility of LUT that :
Entity has not been prosecuted for any offence under the Central Goods and Services Tax Act, 2017 (12 of 2017) or under any of the existing laws for any amount of tax evasion.
It’s eligible for LUT in terms of export sales and corresponding collections during the previous year. (This is not required after 04.10.2017 wherein turnover requirements waived off for exporters)
Prepare a summary of invoices raised against export sales and get it certified from Chartered Accountant. Attach all invoices of export sales (This is not required after 04.10.2017 wherein turnover requirements waived off for exporters)
Prepare a summary of collections against export sales during the year and get it certified from Chartered Accountant. Attach all evidences for such collections (e-brc or bank statement). (This is not required after 04.10.2017 wherein turnover requirements waived off for exporters)
Copy of IEC code, if available.
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