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GST LUT

All registered tax payers who export the goods or services have to furnish Letter of Undertaking (LUT) in GST RFD-11. File with Ebizfiling. Prices Start at INR 1499/- only.

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What is a Letter of Undertaking under GST?

All you need to know

Under GST, there are two options being provided to exporters of goods or services or both for effecting such supplies :

  • Submit an LUT or Bond (as applicable) to Commissioner of GST. In this case, there is no need to pay tax on exports and assessee can claim refund of GST paid on its inward supplies.
  • Pay IGST on exports and then after claim refund for the same.

Lettet of Undertaking (LUT):

All registered taxpayers who export the goods or services will now have to furnish Letter of Undertaking (LUT) in GST RFD-11 form on the common portal of GSTN in order to make exports without payment of IGST. Letter of the undertaking has to be filed /submitted online before exporting the goods/services.

 

Hence, If you are engaged in Import Export business, then it would always be a great option to file an LUT for getting exemption from paying GST.

Benefits of filing LUT:

  • Once you submit the LUT, it is valid for one whole year.

  • There would be no additional compliance.

  • IGST will not have to be paid on exports for a year.

Due date and validity of LUT:

A fresh LUT should be filed for each new financial year. One LUT will be valid for one financial year. That means if you have filed an LUT for FY 2019-20, it would expire on 31st March, 2020. So for FY 2020-21, a Fresh LUT needs to be filed.

Extension in time limit of requirement for filing of LUT:

For the Financial Year 2020-21, the CBIC has extended the time limit for filing the LUT under GST from 31st March, 2020 to 30th June 2020. and the taxpayer can continue to make the supply without payment of tax under LUT provided that the FORM GST RFD-11 for 2020-21 is furnished on or before 30.06.2020. Taxpayers may quote the reference no of the LUT for the year 2019-20 in the relevant documents.

Why to choose Ebizfiling as your Service provider for Filing of LUT?

Ebizfiling is a group of intellectuals. The entire team of Ebizfiling consists of Highly qualified CA, CS, Lawyers and business administrators. Ebizfiling would be a one stop destination for Filing of LUT under GST. We also provide services like Start up advisory, Secretarial compliance services, PAN / TAN application, DIN allotment, GST registration, Trademark registration, GST / Income tax return filing and many more. You may get in touch with our compliance manager on 09643203209 or email info@ebizfiling.com for free consultation and to know more about the services provided by us.

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ESSENTIAL

1499/-

(All Inclusive)

  • Filing of One Letter of Undertaking with GST authorities

Documents required for filing of LUT for export under GST

Quick Checklist

  • Request letter for acceptance of RFD 11. The request letter should be on letter head and signed by the proprietor/director/partner of any authorised person
  • Self-declaration that the conditions of the Letter of Undertaking shall be accepted unless there is specific permission granted.
  • A self-declaration by the exporter to the effect that he has not been prosecuted Copy of GST registration certificate
  • Copy of IEC code (not applicable in case of services)
  • Copies of VAT return for all quarters or GSTR 3 of all three months. In case of services, service tax return would do
  • Export bill/invoice
  • PAN and ID of the signatory and off witnesses duly signed.
  • Letter of authorization.

How to Furnish GST Letter of Undertaking?

 

5 Easy Steps

1

Fill a Checklist

2

Submit Documents

3

Verification of Documents

4

LUT Submission

5

Acknowledgement Generated

Fill Simple Checklist

Private limited registrationOur Compliance Manager will get in touch with you to obtain your documents along with a simple checklist. You need to fill up that checklist and submit along with your documents for processing. Now we will proceed with the preparation of form for LUT.

Submission of LUT

Private limited registrationOnce we have verified all the details and documents provided by you, we will proceed with preparing the form for LUT under GST for a particular financial year and file and submit your Letter of Undertaking by signing it with your DSC and notify you via Email / SMS.

Acknowledgement

Private limited registrationOnce we submit the Letter of Undertaking, you will recieve an Email / SMS on your registered mobile number. You can download your acknowledgment by clicking on the DOWNLOAD option. We will also generate an Acknowledgement for the same.

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FAQs on LUT (Letter of Undertaking) under GST

Get answers to all your queries

  • Who should file LUT?

    All the goods and service exporters should file the LUT.

  • Is an LUT filed once will be valid for Lifetime?

    No, A fresh LUT should be filed for each new financial year.

  • Who has to sign the LUT application?

    Any of the Authorized Signatory needs to sign and file the verification with DSC/EVC.

  • How would I know that the process of furnishing LUT has been completed?

    After successful filing, system will generate ARN and acknowledgement. You will be informed about successful filing via SMS and Email and you can also download the acknowledgement as PDF

  • Is it mandatory to record the manually approved LUT in online records?

    It is not mandatory, but if you want to record the manually approved LUT to be available in online records then you can furnish it with online application.

  • What are the consequences of non filing of LUT?

    If LUT is not filed, all exports will be treated as domestic sales and IGST will have to be paid on the same.

  • Which Cities do you provide your services?

    Ebizfiling.com provides GST Return filing services all across India. You can obtain GST Return in Ahmedabad, Mumbai, Pune, Bangalore, Chennai, Delhi, Kolkata, Kanpur, Nagpur, Jaipur or any other cities easily with us.

  • Still, have confusion?

    Our expert will help you in choosing the best suitable plan for you. Get in touch with our team to get all your queries resolved. Write to us at info@ebizfiling.com or call us @+91 9643 203 209.

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