GST LUT Filing Online

File Letter of Undertaking (LUT) in GST

GST RFD-11 Form, Eligibility & Process to fill the Documents

What does LUT under GST means?

LUT in GST: Letter of Undertaking is its full name and definition. Under rule 96 A, it must be provided in the form GST RFD 11, in which the exporter certifies that they will comply with all applicable GST requirements when exporting without paying IGST.

Who needs to file LUT in Form GST RFD-11?

All GST-registered exporters of goods and services must file a GST LUT. Exporters who have been charged with a crime or committed tax evasions totaling more than Rs 250 lakhs under the CGST Act, the Integrated Goods and Services Act of 2017, or any other applicable legislation are ineligible to submit a GST LUT. They would need to provide an export bond in these circumstances.

In this case, the government wanted to increase the export base by granting export subsidies. You can get assistance from TaxFillingIndia's GST professionals with export bond filing or GST LUT filing.

Under CGST Rules,2017, any registered person can furnish an Export bond or LUT in GST RFD 11 without paying the integrated tax. They can apply for LUT if:

  1. They intend to supply goods or services to India or overseas or SEZs
  2. Are registered under GST
  3. They wish to supply goods without paying the integrated tax.

An LUT can be submitted by any individual who is registered under GST provided he has not been executed in case of tax evasion exceeding Rs.250 lakh or any other offense.
  1. LUT cover letter - request for acceptance - duly signed by an authorized person
  2. Copy of GST registration
  3. PAN card of the entity
  4. KYC of the authorized person/signatory
  5. GST RFD11 form
  6. Copy of the IEC code
  7. Canceled Cheque
  8. Authorized letter

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