GST LUT Filing

Letter of the undertaking is commonly known as LUT. The Letter of Undertaking (LUT) has been prescribed for submission of GST RFD 11 under Rule 96A under which the exporter declares that it will meet all the requirements set out under the GST while exporting without paying IGST.

All GST registrars are eligible for merchandise and service exporter LUT, except those exporters who have been prosecuted for any offense and the amount of tax evasion of the CGST Act or the Integrated Goods and Services Tax Act, 2017 or any other Under Rs. More than 250 million. current legislation. In cases where exporters are not eligible for LUT filing, they have to submit export bonds. can help you file a GST LUT filing or export bond filing. Stay in touch with our GST experts to learn more about export under LUT or export bonds.

Letter of Undertaking (LUT) for export
According to the Central Goods and Services Tax Rules, 2017, any registered person who exports goods without payment of integrated tax is required to present the bond or letter of undertaking (LUT) in FORM GST RFD-11.

All GSTs are eligible to deposit registered merchandise and service exporter Elioti, the exporters who have been prosecuted for any offense, and the amount of tax evasion under the CGST Act or the Integrated Goods and Services Tax Act, 2017 or any . More than 250 million. current legislation.

Letter of undertaking is valid for a period of twelve months from the date of submission. If the exporter fails to comply with the terms of the Letter of Undertaking, the privileges may be canceled and the exporter will be required to furnish a bond. All exporters are required to present Letter of Undertaking or Export Bond under the new format specified under GST on July 31, 2017 or earlier.

Export Bonds for GST
According to the above conditions, the letter of underwriting (Eliot) is not eligible to deposit, an export bond with the bank guarantee must be submitted. The amount included in export of bonds should be estimated based on liability based on the estimation of the same as the self has been assessed by the exporter. Export bonds should be equipped with non-judicial stamp paper of value applicable in that state in which the bond is being furnished.

In addition, exporters can present a running bond, so that export bonds are not executed for each and every export transaction. However, if the outstanding tax liability on the export is higher than the amount of the bond at any time, then the exporter has to submit a fresh bond to cover additional liability.

A bank guarantee can be made compulsory with export bonds. The value of the bank guarantee should not normally exceed 15% of the bond amount. However, depending on the track record of the exporter, the bank guarantee required to be presented with export bonds can be waived by the Judicial GST Commissioner.

Important Articles for Exporters


GST RFD-11 should be filed by registered person under GST portal.

GST LUT Format

Sample LUT announcement format which can be prepared to receive LUT approval.

GST Export Bond Format

Sample Export Bond Announcement Format, which can be prepared to obtain approval.

Deemed Exports

The process of claiming input tax credit refund for export understood through GST portal. Deemed export refers to the supply of items that are manufactured in India, but not in the services.

Export of Goods

Process of claiming GST refund on export through GST portal According to the provisions contained under the IGST Act, the export of goods is considered as GST-free supply and they are eligible to claim return of GST payment.

Export of Services

Process of claiming GST refund on export of services through GST portal Export of services is considered as GST-free supply.

Export of Services

The process of submitting the IE code application with the necessary documents to obtain IE code. Any business in India that imports or exports goods and / or services, it is necessary to present the IE code application with DGFT.

Export of Services

Enter your GST registration application online through Support the GST registration process, eligibility and necessary documents. Institutions with an annual revenue exceeding 20 lakh rupees will have to get GST registration. Complete your GST registration online in less than 5 business days.

Export of Services

Return GST online file through with GST Expert Support You can file GSTR-1, GSTR-2, GSTR-3 and GSTR-4 online through In addition to filing GST Returns, you can also issue GST invoices and record purchases on the LEDguard so that they can automatically submit GST Returns.


GSTR-9 or GST annual return filing for taxpayers with a turnover of upto Rs.25 lakhs per annum.

  • Turnover less than Rs.25 lakhs
  • GSTR-9 Filing
  • Personalized GST Accountant

GSTR-9 or GST annual return filing for regular taxpayers not requiring GST Audit.

  • Turnover less than Rs.2 crores
  • GSTR-9 Filing
  • Personalized GST Accountant

GSTR-9 or GST annual return filing for regular taxpayers requiring GST Audit.

  • Turnover more than Rs.2 crores
  • GSTR-9 Filing
  • GSTR-9C Filing
  • Personalized GST Accountant

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