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.

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.

The GST LUT Form is an essential document that enables you to seamlessly conduct your export transactions without paying Integrated Goods and Services Tax (IGST) at the time of supply. IndiaFilings is here to assist you in efficiently completing the GST LUT Form filing process, making your export journey smoother than ever.

2025年1月10日 · What is LUT and why is it used? 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 file the LUT, follow these steps on the GST Portal: Dashboard > Services > User Services > Furnish Letter of Undertaking > Select Financial Year and apply. What is an LUT? A Letter of Undertaking (LUT) is a declaration submitted by exporters and SEZ suppliers under the Goods and Services Tax (GST) regime in India.

2025年2月3日 · LUT or a letter of undertaking is a document serving as a formal agreement by the exporter to meet certain conditions. Upon submitting an LUT, the exporter can avoid paying GST on exports and does not have to go through the hassle of claiming ITC. This article covers the meaning of LUT under GST, how to file LUT and LUT certificate.

2025年3月10日 · LUT stands for Letter of Undertaking. It is a declaration that exporters under GST can file goods or services without having to pay taxes. Purpose of LUT in GST. LUT is required when exporters want to make zero-rated exports under GST. Benefits. Exporters are not required to pay taxes on goods and services if they furnish the LUT under GST.

2018年2月28日 · Letter of Undertaking or LUT is a form that you file with GST department promising (a) to export the goods or services supplied without payment of integrated tax within time specified in sub-rule (1) of rule 96A;

2023年7月14日 · Letter of Undertaking is commonly known as LUT. The GST LUT is prescribed to be furnished in form GST RFD 11 under rule 96A, whereby the exporter declares that he/she would fulfill all the requirements prescribed under GST …