Online GST Letter of Undertaking(LUT) Filing in India, Date [2020]

GST Services

GST LUT Filing

Overview

LUT refers to the Letter of Undertaking under GST. The Letter of Undertaking (LUT) documents need to be furnished in form GST RFD 11 under rule 96A, where the exporter declares that he/she would fulfill all the requirements while exporting without making IGST payment. It is mandatory that all registered taxpayers who export the goods or services have to furnish Letter of Undertaking (LUT) in GST RFD-11 form on the common portal of GSTN in order to make exports without payment of IGST.

Features of LUT Filing

There is an eligibility criteria to apply LUT under GST. A person going to supply goods/services to or outside India, places covered under special economic zone, registered under GST and without paying integrated tax.
LUT is accepted by the Assistant or Deputy Commissioner having jurisdiction over the place where the exporter performs his business.

Advantages

Transparency

The process of export under GST LUT has now been rationalized and more transparent. Now from exporter to all stakeholders can easily have the updates of filing process.

Simple and Easy

The process has been made very simple and easy to understand through online portal.

Steps to Register

Login to https://services.gst.gov.in/services/login.
Click on the service tab and select the User services and the select Furnish LUT.
Now under “LUT applied for Financial Year” select the financial year in which you want to file your LUT.
Fill the details which are shown on the screen.
Mention the name of witnesses for generating LUT with their occupation and address details of two independent witnesses.
Enter place of filing LUT and then click on SAVE, when you save your document preview of your document will appear on the screen before final submission.
Important step of signing of letter of undertaking takes place now, it can be signed by the exporter or any other authorized signatory.
And finally you will get an email notification and SMS to your registered mobile number.
Now you can download your GST Letter of Undertaking.

No other common registration

The registration process is same as mentioned in the registration section.

FAQS

Is GST applicable on foreign remittance?

While performing foreign exchange service like currency exchange, money transfer abroad or buying a forex card, through a money changer or bank in India, the only tax to be paid is Goods & Services Tax (GST). 18% GST will be levied on the portion of the forex transaction which comes under “taxable value” bracket.

Is LUT applicable for SEZ?

The supplier can use input tax credit against any other domestic supplies. Further, on the top of the taxable invoice it should clearly be mentioned that 'SUPPLY MEANT FOR SEZ/SEZ DEVELOPER UNDER LUT WITHOUT PAYMENT OF INTEGRATED TAX'. LUT is prescribed to be furnished in form GST RFD 11.

How to file LUT?

Kindly go through above mentioned process for filing of LUT.

What will happen if a Tax Official doesn’t process the LUT application?

In case the LUT application is not processed by within 3 working days, then the application will be deemed approved and the status of LUT application will be changed to “Deemed Approved”. When the application would be deemed approved after 3 working days, then an order copy will be generated through the GST Portal and order will be available for the taxpayer in the downloadable form. Alert will be sent to Tax Official on deemed approval along with intimation to the taxpayer.

Who can be witness for LUT under GST?

LUT is presented in the annexure to form GST RFD-11 and can be issued by the partner, MD, Company Secretary or by the person duly signed by the company or the proprietor.

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