LETTER OF UNDERTAKING (LUT)

What is LUT ?

It is prescribed to be furnished in the form GST RFD 11, whereby the exporter declares that he will fulfill all the requirement that is prescribed under GST while exporting without making IGST payment.

Who needs to file LUT ?

LUT is to be submitted by all GST registered goods and service exporters subject to some conditions.

Under CGST Rules,2017, any registered person can furnish a LUT in GST RFD 11 if:

1. They intend to supply goods or services to overseas or SEZs
2. They are registered under GST
3. They wish to supply goods without paying the integrated tax.

The validity of such LUT's is for one year, and an exporter is required to furnish a fresh LUT for each financial year.

FILING OF LETTER OF UNDERTAKING (FORM GST RFD-11)

The Form RFD-11 is filed in the format below: 

• Registered Name
• Address
• GST No.
• Date of furnishing
• Signature, date, and place
• Details of witnesses (name, address, and occupation)