LUT Filings
Plan
Process
Documents and Information Required
Plan
An LUT (Letter of Undertaking) is a declaration by exporters to the government, allowing GST-free export of goods/services. It includes:
- Commitment to export goods/services without paying IGST within specified time.
- Pledge to follow GST laws; liable to pay IGST if export conditions aren’t met.
- Due annually for filing.
Process
- Login to GST portal
- Select Furnish Letter of Untertaking(LUT)
- elect the financial year for which year LUT is applies
- Fill up the form GST RFD-11
- Verify the form
- Submit with DSC/EVC
- Download the acknowledgement
Documents and Information Required
- Pan Card
- Passport
- Aadhar
- Rental agreement
- Recent Electricity Bill
- Copy of property papers (if owned property)
- No objection certificate
- Memorandum of Association
- Articles of Association
- Affidavit or declaration that the director is not a member of another OPC
- Digital signature certificate
- Consent to act as director in Form DIR-2
- Consent to act as nominee in Form INC-3