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GST LUT Form
GST LUT (Letter of Undertaking) allows exporters to export goods and services without paying IGST. It’s filed by GST-registered businesses wishing to export without upfront tax payments. The form is valid for one financial year and must be submitted before starting exports.
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GST LUT Form
File GST LUT form – export without tax, quick approval guaranteed.
GST LUT Form
File GST LUT form – export without tax, quick approval guaranteed.
GST LUT Form
File GST LUT form – export without tax, quick approval guaranteed.
Documents Required for GST LUT Registration
GST Registration Certificate
To confirm the applicant is a registered taxpayer under GST.
Previous LUT (if applicable)
If renewing, a copy of the previously filed LUT may be needed.
Authorized Signatory’s Contact Details
Email ID and mobile number as registered on the GST portal.
Digital Signature Certificate (DSC) or EVC
DSC is mandatory for companies/LLPs; others can use EVC for submission.
PAN and Aadhaar of Authorized Signatory
Required for authentication and verification.
PAN Card of the Business/Applicant
For identity verification of the entity or individual.
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GST LUT Form
Streamlining Your Export Operations with the GST LUT Form
Are you an exporter aiming to enhance your business efficiency? The GST LUT Form is a crucial document that allows you to conduct your export transactions without having to pay Integrated Goods and Services Tax (IGST) upfront. At Bharat e-filing, we’re dedicated to helping you navigate the GST LUT Form filing process, ensuring a smoother export experience.
What is an LUT in the GST Context?
The Letter of Undertaking (LUT) plays a vital role within the Goods and Services Tax (GST) framework. This document empowers exporters by enabling them to carry out their export activities without the immediate requirement for tax payment.
Filing the GST LUT Form
Registered taxpayers involved in the export of goods or services must complete a Letter of Undertaking (LUT) using Form GST RFD 11 on the GST portal. This step is critical for facilitating exports without the need to pay IGST.
Eligibility Requirements for LUT Registration
To qualify for a LUT certificate, the following criteria must be met:
- General Eligibility: Any registered taxpayer engaged in exporting goods and services can utilize the However, those facing legal action for tax evasion exceeding ₹2.5 crore are not eligible.
- Intent to Supply: Applicants should plan to supply goods or services either domestically, internationally, or to Special Economic Zones (SEZs).
- GST Registration : The entity seeking the LUT benefits must be registered under the GST system.
- Desire for Tax-Free Transactions: Applicants must express the intention to supply goods without the application of integrated tax, which is a fundamental requirement for LUT
Eligibility Criteria for LUT Registration
To secure a Letter of Undertaking (LUT) certificate through Bharat e-filing, applicants must fulfill the following criteria:
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Criteria
|
Details
|
|---|---|
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General Eligibility
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Open to any registered taxpayer engaged in exporting goods and services.
|
|
Exclusion
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Ineligible if facing prosecution for tax evasion exceeding ₹2.5 lakh.
|
|
Intent to Supply
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Must intend to supply goods or services within India, to foreign countries, or SEZs.
|
|
GST Registration
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The applicant must be registered under the GST framework.
|
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Tax-Free Supply Intent
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Must intend to supply goods without imposing integrated tax.
|
Understanding the LUT Bond with Bharat e-filing
The LUT in GST has specific guidelines and conditions that exporters should be aware of:
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Aspect
|
Details
|
|---|---|
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Validity Period
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Valid for one year; a new LUT must be submitted each financial year.
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Conditions
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Failure to meet the terms may lead to revocation of privileges, necessitating a bond.
|
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Applicable Scenarios
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Zero-rated supply to SEZ
Export of goods without IGST Export of services without IGST |
Advantages of Filing LUT for Exporters
Filing a Letter of Undertaking (LUT) offers several benefits for exporters:
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Benefit
|
Details
|
|---|---|
|
Tax-Free Export
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Allows exporters to conduct transactions without immediate tax payment, optimizing cash flow.
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|
Simplified Process
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Reduces complexity in claiming tax refunds, saving time and effort for exporters.
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Unblocked Working Capital
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Keeps funds available that would otherwise be tied up as tax payments, vital for SMEs.
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Long-Term Validity
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LUT remains valid for the entire financial year, minimizing repetitive filings and hassle.
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Key Reminders about LUT Bond in GST
Important considerations regarding LUT bonds:
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Reminder
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Details
|
|---|---|
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Validity Period
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An LUT is valid for one year from the submission date.
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Conditional Acceptance
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Acceptance comes with conditions; failure to comply may require providing a bond.
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Alternative Bonding
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Those ineligible for LUT can still provide a bond, usually requiring a bank guarantee.
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Official Letterhead
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LUT submissions must be on the registered entity’s letterhead.
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Prescribed Form
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Must be submitted through the GST RFD-11 form by authorized personnel.
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Flexible Filing
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Can be submitted by a partner or proprietor if a company.
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Bank Guarantee Limit
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Should be no more than 15% of the bond amount; may be waived by the GST Commissioner.
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By leveraging the expertise of Bharat e-filing, exporters can navigate the LUT bond process efficiently and ensure compliance with GST regulations.
Streamline Your LUT Form Filing with Bharat e-filings
Filing the LUT (Letter of Undertaking) can be complex for exporters, but at Bharat Efilings, we make it simple. Our team of experts is dedicated to helping you navigate the intricacies of the process, allowing you to concentrate on growing your export business.
We specialize in the GST regulations and offer comprehensive support for the submission of the GST RFD-11 form. From preparing your documents to ensuring accurate online submission, we ensure compliance at every stage. With Bharat Efilings, you can take advantage of tax-free exports without the stress of complicated procedures.
Start your smoother export journey with us today by simplifying your LUT filing in GST.
Contact us now to enjoy a hassle-free GST LUT filing experience that enhances your export endeavors like never before!
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GST LUT Form – Frequently Asked Questions (FAQ)
The LUT stands for Letter of Undertaking. This document is essential under the Goods and Services Tax (GST) in India, allowing exporters to ship goods without the need for immediate tax payment.
Yes, it is mandatory to submit a Letter of Undertaking (LUT) for exporting goods, services, or both without paying the Integrated Goods and Services Tax (IGST).
Any individual or entity exporting goods or services can file for the LUT.
Individuals who have been prosecuted for tax evasion exceeding Rs. 2.5 crore are not eligible to submit the LUT.
- A cover letter for the LUT, signed by an authorized person
- A copy of GST registration
- PAN card of the entity
If the LUT is not provided, the exporter must pay the IGST or submit an export bond.
Failure to file the LUT on time requires the exporter to pay taxes during exports and subsequently claim a refund to benefit from zero-rated exports.
Upon successful filing, the system will generate an ARN and acknowledgment. You will receive notifications via SMS and email, and you can download the acknowledgment as a PDF.
Yes, taxpayers can view their LUT application post-filing.
The form will auto fill the GSTIN and legal name of the taxpayer upon login. The taxpayer must select the financial year for which the LUT is filed and provide the name, address, and occupation details of two reliable witnesses.
The application must be signed by the primary authorized signatory or any other authorized signatory. This could be the working partner, managing director, proprietor, or another person authorized by the Board of Directors.
It is not mandatory, but if desired, taxpayers can submit the manually approved LUT along with the online application to have it recorded in their online records.
Form RFD-11 is used for the submission of the bond or Letter of Undertaking for the export of goods or services.
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