What is LUT: It is a document that exporters can file to export goods or services without having to pay taxes.

Form Required to file LUT: LUT shall file in form RFD-11 available on GST Portal.

Who is required to file LUT: Any person can apply for LUT if they Intend to supply goods or services to outside India or Overseas or to SEZs without payment of an integrated tax.

What are the documents required: LUT is a self declaration form and it requires to fill the following details:

i. Financial year for which exporter wants to apply for LUT.

ii. Previous LUT, if any. This is a optional feild.

iii. Name, Occupation and Address of two witness.

Validity of LUT: The LUT is valid till the end of the financial year i.e 31st March for which exporter has applied the same.

Process of Filing LUT: LUT can be filed on GST website https://www.gst.gov.in/

i. Login to GST Website with GST login credential.

ii. Go to service tab and select user services.

iii. Select the option ” Furnish Letter of Undertaking (LUT)”

iv. GST Form RFD 11 will open.

v. Fill the necessary details like Financial year, witness details.

vi. Check all the declaration and submit the form with EVC or DSC whichever is applicable.

vii. You can save the form and submit it later under “My Saved Application” Tab in User Services.

Important Note: LUT Filing for FY 2022-23 has been made available on GST portal.