LUT filling

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.

As per circular 40/14/2018, Dr 6/4/2018
No ducment required to file LUT , you can file Online on portal

Ok. Thank you Pankaj sir for valuable answer.

You are always welcome Dear Vinod