LUT in GST: Full meaning is Letter of Undertaking. It is prescribed to be furnished in the form GST RFD 11 under rule 96 A, whereby the exporter declares that he or she will fulfil all the requirement that is prescribed under GST while exporting without making IGST payment.
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GST LUT is to be submitted by all GST registered goods and service exporters. The exporters who have been prosecuted for any offense and the tax evasions exceeding Rs 250 lakhs under CGST Act or the Integrated Goods and Service Act, 2017 or any existing laws are not eligible to file the GST LUT. In such cases, they would have to furnish an Export bond. Here the motive of the government was to expand the export base by providing reliefs on exports. Under CGST Rules,2017, any registered person can furnish an Export bond or LUT in GST RFD 11 without paying the integrated tax.
Aadhar of Witness
Copy of GST registration
LUT cover letter - request for acceptance - duly signed by an authorized person
KYC of the authorized person
Copy of the IEC code
Canceled Cheque
