Expert Mantra makes filing your GST LUT (Letter of Undertaking) simple and stress-free for exporters.
Quick & Easy Process – Fast submission without complications
Hassle-Free Experience – Smooth handling from start to finish
In-House GST Experts – Professional guidance at every step
100% Online Documentation – No physical visits required
Documents Needed for Filing LUT under GST
Any GST-registered individual or business can submit a Letter of Undertaking (LUT), provided they have not been prosecuted for tax evasion exceeding ₹250 lakh or involved in any other major tax-related offense.
To successfully file an LUT, the following documents are required:
LUT Cover Letter – A signed request letter from the authorized person seeking LUT acceptance
GST Registration Certificate – Proof of GST enrollment
PAN Card – PAN of the business entity
KYC Documents – Identity and address proof of the authorized signatory
GST RFD-11 Form – Mandatory form for LUT filing
IEC Code Copy – Import Export Code (if applicable)
Cancelled Cheque – For bank details verification
Authorization Letter – Granting authority to the signatory for filing the LUT
GST LUT Filing Eligibility
All GST-registered exporters of goods and services are required to submit a GST LUT (Letter of Undertaking). However, exporters who have faced prosecution for tax evasion exceeding ₹250 lakh under the CGST Act, Integrated GST Act, 2017, or any previous laws are not eligible to file an LUT. In such cases, they must furnish an Export Bond instead.
The primary objective of introducing LUT is to promote exports by providing tax relief and simplifying compliance. Expert Mantra’s GST specialists can assist you in hassle-free GST LUT filing or Export Bond submission.
As per the CGST Rules, 2017, any GST-registered person can file an Export Bond or LUT in Form GST RFD-11 to export goods or services without paying Integrated Tax (IGST) if:
They intend to supply goods or services overseas or to Special Economic Zones (SEZs)
They are a registered GST taxpayer
They wish to make tax-free exports without upfront IGST payment
Process for Filing LUT in GST
When exports are made without payment of tax, a Letter of Undertaking (LUT) or Export Bond needs to be filed. Here’s a simplified process:
Check Requirements – Verify if you need to furnish an LUT or a Bond. If a bond is required, prepare additional documents related to the bank guarantee.
Prepare Documents – For filing a Bond, you’ll need:
Running Bond Option – Instead of filing a separate bond for every consignment, you can furnish a running bond, which carries forward the same terms for future consignments.
Document Submission – Prepare a duplicate copy of the bond and submit it to the GST department for verification.
Acknowledgment – Once verified, the department issues a signed acknowledgment, confirming successful LUT or bond submission.
