About GST LUT Filing

LUT, or Letter of Undertaking, is a mandatory document required for exporters under the Goods and Services Tax (GST) regime. By furnishing a LUT, exporters declare their intention to fulfil all GST obligations while exporting goods without paying Integrated Goods and Services Tax (IGST).

Who Needs to File GST LUT?

All registered taxpayers who export goods or services without paying IGST must file GST LUT in Form GST RFD-11 on the GST portal. This includes exporters of both physical and intangible goods, such as software and services.

Eligibility for GST LUT Filing

To be eligible for filing GST LUT, exporters must meet the following criteria:

• They must be registered under the GST regime.
• They must not have been prosecuted for tax evasion for an amount of Rs. 2.5 crore or above under the CGST Act/IGST Act/Existing law.
• They must not have been convicted for any offense under the CGST Act/IGST Act/Existing law.

Essential Documents for GST LUT Filing

To file GST LUT, exporters need the following documents:

• GSTIN (Goods and Services Tax Identification Number)
• PAN (Permanent Account Number)
• Copy of GST registration certificate
• Copy of IEC (Import Export Code)
• Details of authorized signatories
• Details of independent witnesses

Validity Period of GST LUT

Once filed, GST LUT remains valid for the entire financial year or until the exporter revokes it. However, exporters are advised to file a fresh LUT at the beginning of each financial year to ensure continuous validity.