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GST LUT Form

Are you an exporter of goods or services, looking for a GST LUT Form (Letter of Undertaking)? Get help from professionals like Corpbiz for hassle-free, tax-free exports. With a valid LUT, you can supply goods or services internationally without paying Integrated GST (IGST) at the time of export.

What’s Included?

Preparation of LUT Application
Filing of LUT on GST Portal
LUT Acknowledgement (FY-Wise)

Compliance Reminder Alerts
GST RFD-11 Form
GST LUT Filing

GST LUT Form - An Overview

Do you want to make your export business hassle-free? A GST LUT Form (Letter of Undertaking) allows you to carry out export transactions without paying Integrated Goods and Services Tax (IGST) at the time of supply. By obtaining this document, exporters can focus on their core business operations without worrying about tax-related obstacles, making the export process more seamless and efficient.

The GST LUT Form is a crucial requirement for businesses engaged in international trade, helping them maintain steady cash flow and avoid unnecessary tax payments upfront. Generally, the LUT is valid for one financial year and must be renewed at the beginning of each new financial year to continue enjoying these benefits.

The process for filing the GST LUT Form is entirely online, making it accessible to all eligible exporters across India. At Corpbiz, our team of seasoned professionals provides end-to-end assistance to ensure a smooth, error-free process for obtaining your GST LUT Form and other GST-related services.

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What is GST LUT Form?

A GST LUT form is a powerful tool for exporters, enabling them to conduct hassle-free transactions without paying Integrated Goods and Services Tax (IGST) at the time of supply. Typically, it allows exporters to engage in the export of goods or services without the obligation of immediate tax payment.

It is mandatory for all the registered taxpayers engaged in the export of goods or services to provide a Letter of Undertaking (LUT) using the GST RFD-11 form on the GST portal. Typically, it is used to facilitate the export of goods and services without the burden of paying Integrated GST (IGST) upfront. It helps exporters to avoid the liquidity crunch that might arise from paying taxes first and then waiting for refunds. It also helps taxpayers to reduce the administrative burden associated with claiming refunds, thereby saving time and resources.

Advantages of Filing GST LUT Form

The list of advantages of filing GST LUT form is as follows:

Tax-Free Export

By obtaining a GST LUT Form, exporters can carry out their export transactions without paying tax upfront. Without an LUT, exporters must pay taxes initially and later claim refunds for zero-rated exports, which can delay the process.

Simplified Process

With an LUT Certificate, exporters can avoid the complex procedures of claiming tax refunds and following up with tax authorities. This simplifies compliance and saves significant time and effort.

Unblocked Working Capital

The LUT Certificate helps exporters keep their working capital free, instead of locking funds in tax payments. This is especially beneficial for small and medium-sized enterprises (SMEs) that often face cash flow challenges.

Liberated Resources

Once obtained, the LUT remains valid for the entire financial year. Regular exporters no longer need to file repeated applications, allowing them to focus on core business activities without administrative interruptions.

Competitive pricing

Exporters with LUT certificates can offer more competitive pricing in the international markets since they are no longer burdened by the upfront tax cost. It is one of the benefits of filing GST LUT Form.

Time-Saving

It also eliminated the traditional requirement for seeking tax refunds, thus saving considerable time and administrative effort.

Eligibility Criteria for GST LUT Registration

The eligibility criteria for GST LUT registration are as follows:

Any registered taxpayer engaged in the business of exporting goods or services.
Individuals facing prosecution for tax evasion exceeding Rs. 250 lakh or more are ineligible for LUT registration.
The applicant should have an intention to supply goods or services within India, or foreign countries or to Special Economic Zones (SEZs).
The entity or business must obtain registration from the GST framework.
The GST LUT form registration is required for those entities that desire to supply goods without the imposition of integrated tax.
The exporter should not have been prosecuted for any offence under GST laws.
There should be any pending GST dues or previous defaults of the exporter.
There is no requirement for a minimum turnover limit to file the GST LUT form registration.
All types of goods or services can be exported under the LUT.
Exporters must have sound financial standing to fulfil their export obligations.

Documents Needed for GST LUT Registration

To apply for the GST LUT registration, the following documents must be uploaded along with the application form:

LUT Cover Letter signed by an authorized person
A copy of the GST registration
A PAN card of the entity
Identity card and address proof of an authorized person
A GST RFD 11 form
A copy of the IEC code
A cancelled cheque from the associated bank account
Authorized letter

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Procedure for Filing GST LUT Form

The step-by-step procedure for filing GST LUT form is as follows:

GST Portal Login

Firstly, the applicant taxpayer must login to the GST portal with the required credentials

Navigate to the LUT application

Next, select the option for LUT application from the official portal in order to proceed with the application for GST LUT form registration

Filling in the Details

In this stage, the applicant needs to fill in all the required details such as GSTIN, business name and address. We help you fill in all the details.

Upload Supporting Documents

The application form for LUT must be attached along with the supporting documents, such as GSTIN, business name and address.

Declaration

The applicant needs to sign the self-declaration by stating that they will comply as per the requirements for export and conditions under GST.

Submission

After the completion of the GST LUT form application, submit the same electronically through the GST portal. At Corpbiz, we ease the submission for you.

Acknowledgement

Once submitted, the applicant will receive an acknowledgement containing the Application Reference Number (ARN) on the GST portal.

Points to Note for GST LUT Registration

Some of the important points to keep in mind for GST LUT Registration are as follows:

The validity period of GST LUT is for a year, starting from the submission date.
The GST LUT form application is accepted by the concerned officer on various conditions. Failure to fulfil certain specific conditions might lead to privilege revocation. In such cases, the entity may need to provide a bond.
Entities ineligible for LUT registration can furnish a bond on non-judicial stamp paper, along with a bank guarantee. However, this bond should cover the expected tax liability expected by the exporter.
The GST LUT registration must be submitted on the registered entity’s letterhead, whose intention is to supply goods or services without integrated tax payment.
The application for the LUT form must be applied through the official GST RFD-11 form. Meanwhile, this form can be submitted by authorized personnel like the MD, company secretary or partners in a firm.
It also offers flexibility in filing the form either by a partner in a partnership firm or the proprietor.
The bank guarantee should not be more than 15% of the bond amount. However, the GST commissioner can waive this requirement.

Reason to Trust Corpbiz for GST LUT Form Filing

Filing a GST LUT Form (Letter of Undertaking) correctly is essential for exporting goods or services without paying IGST. Corpbiz ensures a smooth, compliant, and reliable process so your exports remain tax-free and uninterrupted. Here’s why businesses trust Corpbiz for GST LUT Form Services:

Over a Decade of GST Expertise

With 10+ years of experience, we understand the complexities of GST law and handle your LUT filings efficiently.

Expert Handling of GST LUT Filings

Our experienced professionals ensure your LUT is prepared, verified, and filed with complete accuracy.

End-to-End Documentation Support

We manage all necessary paperwork and legal formalities, reducing the risk of rejection or errors.

Quick & Hassle-Free Process

Timely filing, regular follow-ups, and close coordination with GST officials for faster approval.

Notice & Scrutiny Response Assistance

Received a show cause or scrutiny notice related to your LUT? Our legal experts draft strong, compliant responses to protect your business.

LUT Renewal & Amendment Services

We take care of renewals and any changes needed in your existing LUT to ensure continuous export benefits.

Ongoing Compliance Guidance

Our team provides post-approval support to keep your business compliant and avoid future legal hurdles.

FAQS on GST LUT Registration

Have a look at the answers to the most asked questions.

The full form of LUT is Letter of Undertaking. It is a document that allows Indian exporters of goods or services to avoid paying the integrated Goods and Services Tax (IGST) upfront.

A LUT refers to a Letter of Understanding that the Indian exporters file with the GST department. It enables exporters to supply goods or services outside India or Special Economic Zones (SEZs) without paying IGST upfront, provided they fulfil all the specific eligibility criteria.

A GST LUT Form allows exporters to make a declaration allowing them to ship goods or provide services internationally without paying IGST at the time of export. A LUT form declaration plays an important role since it ensures that the transactions are treated as zero-rated under GST, meaning no tax is payable on export supplies.

After successfully completing the process of furnishing the GST LUT form in the GST portal, the system will automatically generate ARN and an acknowledgement. The same will be informed via SMS and Email, and accordingly, you can download the acknowledgement as a PDF.

Yes, it is possible to view the LUT application after filing in the GST portal, and you can also track the status of the application.

Yes, it is mandatory to file a GST LUT (Letter of Undertaking) to export goods or services or both without paying the IGST.

When the exporter fails to furnish the LUT, he will have to pay the IGST or provide an export bond.

Any person or entity that is engaged in exporting goods or services can furnish the GST LUT form.

Any person who has been prosecuted for evading tax of Rs. 2.5 crore or above under the act cannot furnish the GST LUT.

The list of documents required for LUT under GST includes the LUT cover letter signed by an authorised person, a copy of the GST registration, and the PAN card of the entity.

In case the exporters fail to file the LUT on time, they will have to pay tax while carrying out the exports and then claim a refund to avail the benefit of zero-rated exports.

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GST LUT Form

GST LUT Form - An Overview

What is GST LUT Form?