How To File GST for Letter of Undertaking (LUT) With Taxgoal

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Step 1

Discusssion on Call

Join our call with Taxgoal to discuss GST filing under LUT. Let's verify documents and proceed.

Step 2

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Update for LUT Submission. Get Ready for Your Letter of Undertaking

Step 3

Apply GST for Letter of Undertaking (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 ( 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 professional to ensure compliance with all applicable rules and regulations related to LUT filing in Delhi.

At , 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.

Services Covered

  • Consultation Services
  • Documentation Preparation
  • Form GST RFD-11 Filing
  • Compliance Advisory
  • Record-Keeping
  • Compliance Review

For Whom the Plan is

Letter of Undertaking (LUT) filing is required for businesses engaged in exports or supplies to Special Economic Zones (SEZs) under the Goods and Services Tax (GST) regime. Here’s a breakdown of who needs to file an LUT:

  • Exporters: Businesses involved in exporting goods or services outside the territory of India are required to file an LUT. This allows them to supply goods or services without paying Integrated Goods and Services Tax (IGST) upfront.
  • Suppliers to SEZs: Businesses supplying goods or services to Special Economic Zones (SEZs) within India can also opt to file an LUT. This exempts them from paying IGST on such supplies, facilitating smoother transactions within SEZs.
  • Eligibility Criteria: To qualify for LUT filing, businesses must meet certain eligibility criteria set by the GST authorities. This typically includes having a clean compliance record and meeting specified turnover thresholds.
  • Voluntary Option: While LUT filing is mandatory for exporters and suppliers to SEZs, businesses below the prescribed turnover thresholds may also opt for LUT filing voluntarily if they anticipate engaging in export or SEZ supplies in the future.
  • Benefits of LUT Filing: Filing an LUT eliminates the need to pay IGST upfront on exports or supplies to SEZs, which helps in maintaining cash flow and reducing transaction costs for businesses engaged in international trade or operating within SEZs.

Documents Required

  • Copy of the LUT bond
  • Invoice copies
  • Shipping bills
  • Bank guarantee, if applicable
  • Any other supporting documents as required

Free Quently Asked Questions

An LUT is a document that exporters or suppliers to Special Economic Zones (SEZs) can furnish to export goods or services without paying Integrated Goods and Services Tax (IGST).

Businesses engaged in exports or supplies to SEZs can file an LUT if they meet the eligibility criteria specified by the GST authorities.

Filing an LUT eliminates the need to pay IGST on exports upfront, thus facilitating smoother cash flow for exporters and reducing transaction costs.

To file an LUT in Delhi, you need to fill out Form GST RFD-11, available on the GST portal, with accurate details and upload it along with the necessary documents.

Documents required for LUT filing may include copies of the LUT bond, invoice copies, shipping bills, bank guarantee (if applicable), and any other supporting documents as required.

No, there is no fee for filing an LUT under GST.

An LUT is typically valid for the financial year in which it is filed. However, it needs to be renewed or revised annually.

Yes, you can cancel or revise an LUT if there are changes in circumstances that affect your eligibility for LUT filing.

If your LUT application is rejected, you may need to pay IGST on exports upfront or explore other options available under GST for export facilitation.

You can seek assistance professionals, who are knowledgeable about GST regulations and procedures in Delhi.

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