GST LUT filing

Ensure that you meet the eligibility criteria for filing an LUT. Generally, businesses engaged in exports or supplies to SEZs (Special Economic Zones) are eligible to file an LUT instead of paying IGST (Integrated Goods and Services Tax) on exports. This form is used for furnishing an LUT under GST.

1. Download Form GST RFD-11: Visit the official GST portal (www.gst.gov.in) and download Form GST RFD-11. This form is specifically for furnishing an LUT under GST.

2. Fill out the Form: Complete Form GST RFD-11 with accurate details. Provide information such as:

• GSTIN (Goods and Services Tax Identification Number)
• Legal name of the registered person or business entity
• Details of exports or supplies to SEZs
• Declaration stating compliance with the provisions of the GST law

3. Upload Supporting Documents: Attach all necessary supporting documents to the filled-out Form GST RFD-11. Ensure that these documents are clear and legible.

4. Log in to GST Portal: Log in to the GST portal using your credentials.
5. Navigate to LUT Filing Section: Once logged in, go to the ‘Services’ tab and select ‘User Services.’
6. Furnish LUT: Choose the option to ‘Furnish Letter of Undertaking (LUT).’ This will allow you to upload the filled-out Form GST RFD-11 and supporting documents.
7. Submit Form: Review all details provided in the form and ensure accuracy. After verification, electronically submit the form on the GST portal.
8. Receive Acknowledgment: Upon successful submission, you will receive an acknowledgment containing a unique Application Reference Number (ARN). Keep this ARN for future reference.
9. Verification and Approval: The GST department will verify the details submitted in the LUT application. If everything is in order, they will approve the LUT.
10. Validity Period: Once approved, the LUT is valid for the specified financial year or until canceled or revised, whichever is earlier.
11. Record Maintenance: Maintain records of the filed LUT and all supporting documents for audit and reference purposes.

It’s recommended to consult with taxgoal.in professional to ensure compliance with all applicable rules and regulations related to LUT filing in Delhi.

At Taxgoal.in , we back up our clients with a team of GST Return filing in Delhi to handle their requirements for filing Letter of Undertaking before time.