What Is LUT For Export In GST?

LUT stands for Letter of Undertaking (LUT). Letter of Undertaking is commonly known as LUT. If LUT has not been furnished, the export can only be made through payment of IGST or by furnishing an export bond. Initially, only the option of export bond was allowed.

The Letter of Undertaking (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 while exporting without making IGST payment.

When LUT Required To Take In GST?

When an Exports want to export without the payment of tax then LUT need to apply.

Validity of LUT
LUT is generally valid for a complete financial year in which it is given. However, if the goods or properties are not exported within time and if individual fails to make payment mentioned in the sub-rule 96A of CGST Rules then, the facilities provided to the exporter under LUT will be taken away till it is paid back. During the period where LUT’s facility is withdrawn, the exports will be done either on payment applicable on integrated tax or under bank with bank guarantee.

When to file form RFD-01 / RFD-01A – Refund
The excess of unutilized ITC can be claimed by way of filing Form GST RFD-01/ GST RFD-01A. A simple form is to be filled and filed accordingly with the department for claiming such refunds or any amount paid by mistake or the excess of amount lying in cash ledger.


Documents Required For LUT For Export In GST


  • Copy of GST Certificate
  • Form GST RFD – 11 (in Duplicate)
  • Undertaking (As per Rule 96) on company’s letter head as per circular no. 37/2017- custom dated 04-10-2017 (in duplicate)
  • Copy of election id card & driving license of the witnesses
  • Undertaking on stamp paper wherein the assessee declare that they have not been prosecuted for any of the existing laws in case where the amount of tax evaded exceeds two hundred and fifty lakh rupees.
  • Copy of IEC certificate.
  • Copy of PAN of Proprietor
  • Copy of PAN card of the Company and Directors
  • Copy of PAN card of the Firm and Partners
  • Copy of PAN card of Organization and Members
  • Copy of Aadhar of Proprietor
  • Copy of Aadhar of Directors
  • Copy of Aadhar of Partners
  • Copy of Aadhar of Members
  • Memorandum of Association & Article of Association
  • Copy of Partnership Deed
  • Copy of Bye Laws of Organization