GST LUT Filing
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Documents Required
- PAN Card
- Proof of Business Address
- Proof of Identity and Address
- Bank Account Details
- Photographs
GST LUT Filing
A Letter of Undertaking (LUT) under GST is a document that exporters can file to export goods or services without the payment of Integrated GST (IGST). Filing an LUT allows businesses to avoid blocking their working capital in tax payments, which would otherwise be claimed as a refund later. An LUT is valid for one financial year, and it must be renewed annually.
Eligibility for GST LUT Filing
Any registered taxpayer who intends to export goods or services without paying IGST can file an LUT, provided they have not been prosecuted for any offense under the GST law where the amount exceeds ₹250 lakh.
GST LUT Filing Process
1. Login to the GST Portal
- Visit the official GST portal (www.gst.gov.in).
- Use your GST Identification Number (GSTIN) and password to log in to your account.
2. Navigate to the LUT Filing Page
- Once logged in, go to the “Services” tab on the dashboard.
- Under “User Services,” click on “Furnish Letter of Undertaking (LUT).”
3. Fill in the LUT Form
- Select Financial Year: Choose the financial year for which you are filing the LUT.
- Export Details: Provide details of the export turnover for the previous financial year (if applicable) and estimated turnover for the current financial year.
- Declaration: The LUT form includes a standard declaration stating that you agree to comply with the provisions of the GST Act and Rules.
4. Upload Required Documents
- Generally, no documents are required to be uploaded with the LUT application as the process is based on self-declaration. However, you need to select the authorized signatory and provide their details.
5. Sign and Submit
- Digital Signature Certificate (DSC) or EVC: The LUT must be signed electronically using a Digital Signature Certificate (DSC) or an Electronic Verification Code (EVC).
- Submission: After signing, submit the LUT form online.
6. Acknowledgment and Approval
- After submission, an Application Reference Number (ARN) is generated, and the acknowledgment can be downloaded.
- The GST portal typically processes LUT applications immediately, and the approved LUT can be downloaded from the portal.
Documents Required
Filing a Letter of Undertaking (LUT) under GST is a streamlined process with minimal documentation, as it is primarily based on self-declaration. However, the following details and documents are typically needed:
GST Identification Number (GSTIN):
The unique identification number provided to the registered taxpayer under GST.
Details of the Authorized Signatory:
Name, designation, and contact details of the person authorized to sign and submit the LUT on behalf of the company or business.
Export Details (if applicable):
Previous year’s export turnover details (for existing exporters).
Estimated export turnover for the current financial year.
Digital Signature Certificate (DSC) or Electronic Verification Code (EVC):
A DSC is required if you are a company or an LLP. For others, an EVC can be used to sign the LUT.
Declaration in the LUT Form:
The LUT form includes a declaration where the exporter agrees to comply with the GST laws. No separate document needs to be uploaded, as the declaration is part of the online filing process.
Important Points
No Physical Documents Required: The LUT filing is a completely online process. There is no need to upload or submit any physical documents unless specifically requested by the GST officer.
ARN and Approval: Once the LUT is filed and submitted, an Application Reference Number (ARN) is generated as proof of submission. The approval is usually granted immediately or within a few days.
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