Filing a LUT under GST


When it comes to exporting goods or services in India while avoiding complex tax payments, the GST (Goods and Service Tax) system has introduced a handy tool known as the Letter of Undertaking or LUT. In simple terms, this article breaks down what a GST Letter of Undertaking is, who can use it, how to file it, what documents you need, and why it’s a great help for exporters.

What is a Letter of Undertaking under GST?
Think of the GST Letter of Undertaking as a special permission slip for exporters. It lets them export things without having to pay taxes upfront. Normally, all exports come with a tax called IGST, which you can get back later as a refund. But with an LUT, exporters skip the whole tax payment process, keeping their money free for other things.

Who can use LUT under GST?
Anyone who exports stuff and is registered under GST can use an LUT. However, if someone has a history of big financial problems, like avoiding taxes worth more than INR 250 lakhs, they can’t use a Letter of Undertaking. In that case, they need to provide something called an export bond instead.

How to file an LUT under GST?
Filing a Letter of Undertaking under GST is quite straightforward:

1. Login: Go to the GST website and log in using your special credentials.

2. Choose LUT: Click on “Submit LUT” under “User Services” in the “Service” tab.

3. Pick the Year: Select the financial year you want the Letter of Undertaking for.

4. Show Old LUT (if you have one): If you had a Letter of Undertaking from the previous year, show it by attaching a PDF.

5. Get Witnesses: Write down the names, addresses, and jobs of two people who can vouch for you.

6. Tell Where You Filed: Specify where you filed the LUT.

7. Check and Sign: Review everything, then sign it electronically with a special code or digital signature. Once you submit it, you can’t change it.

Documents You Need for LUT:
To complete the Letter of Undertaking process, you’ll need some important documents:

1. Company PAN Card
2. Proof of Identity for the Authorized Person
3. IEC (Import Export Code) Certificate
4. GST Form RFD 11
5. A Cover Letter for the LUT, signed officially as a request
6. A Returned or Canceled Cheque

Advantages of the GST Letter of Undertaking for Exporters:
Using an LUT under GST comes with several advantages:

1. Saves Time: Filing LUT online means you don’t have to visit government offices, saving you a lot of time.

2. No Upfront Tax: With an LUT, you can export your goods or services without paying the tax upfront, which is pretty handy.

3. Lasts All Year: Once you submit your LUT, it’s good for the entire financial year, making things simpler for exporters.

The GST Letter of Undertaking is a powerful tool for exporters in India. It makes exporting goods and services much easier by cutting out the upfront tax payment hassle. 

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