2024年3月21日 · The Letter of Undertaking (LUT) is a critical document for GST-registered entities engaged in exporting goods or services outside India without tax payment. Understanding the eligibility criteria, documentation requirements, and procedural steps for applying for an LUT using Form RFD-11 is essential for seamless compliance with GST regulations.

2025年2月3日 · What is the Letter of Undertaking (LUT) under GST? Eligibility criteria to apply for LUT, process of filing LUT, validity of LUT, time for acceptance of LUT.

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.

Any registered person availing the option to supply goods or services for export /SEZs without payment of integrated tax has to furnish, prior to export/SEZs supply, a Letter of Undertaking (LUT), if he has not been prosecuted for tax evasion for an amount of Rs 2.5 Crore or above under the CGST Act/IGST Act/Existing law.

2025年1月10日 · LUT and bonds are instruments that evidence an undertaking by the taxpayer for exports. Here we give an insight into the details about when to opt for LUT and when to opt for Bond. Not only this but also how to claim the refund of IGST paid on exports in simple steps. Latest Updates on LUT.

2023年9月9日 · All registered taxpayers who wish to export goods or services without paying IGST (Integrated Goods and Service Tax) must submit a Letter of Undertaking (LUT) in GST RFD-11 form through the GST website.

2024年2月14日 · Think of the LUT as a legal commitment to the government, declaring your intent to fulfill all GST obligations related to your exports. It helps you do better tax planning and allows you to export goods or services without paying the …