2021年10月18日 · What is LUT in GST? The full form of LUT is Letter of Undertaking. It is a document that exporters can file to export goods or services without having to pay taxes. Under the new GST regime, all exports are subject to IGST, which can later be reclaimed via a refund against the tax paid.

To file the Letter of Undertaking (LUT) for export of goods or services at the GST Portal, perform the following steps: 1. Access the GST Portal at www.gst.gov.in URL. The GST Home page is displayed. 2. Login to the GST Portal with valid credentials. 3. Click the Services > User Services > Furnish Letter of Undertaking (LUT) command. 4.

All registered taxpayers who have zero-rated supply of goods or services have to furnish LUT in Form GST RFD-11 on the GST Portal before affecting such supply. Access the GST portal and login using valid credentials. Navigate to Services > User Services > Furnish Letter of Undertaking (LUT) command to file LUT. 3. What is to be filled in LUT?

2024年2月14日 · Copy of last year’s LUT (if any). Eligibility check: Ensure you meet the eligibility criteria mentioned above. File Form GST RFD-11: This form requires details like your GSTIN, financial year, and witness information. You can file it online on the GST portal post-digital signature by primary/any other authorized signatory.

2024年3月21日 · Understand the process of applying for an LUT (Letter of Undertaking) for GST exports with Form RFD-11. Learn eligibility criteria, documentation, and step-by-step procedure.

2025年1月10日 · All registered taxpayers who export goods or services to a country outside India or to Special Economic Zones (SEZs) will need to furnish a Letter of Undertaking (LUT) in Form GST RFD-11 on the GST portal, in order to make these exports without the payment of IGST.

To apply for a Letter of Undertaking (LUT) under GST, you'll need the following documents: LUT Cover Letter: A request letter signed by an authorized person. Eligibility: Ensure you meet eligibility criteria (no serious tax evasion cases). Copy of GST Registration: Proof of your GST registration. PAN Card of Entity: Identification using PAN card.