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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 Bhavitra. 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.

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Bhavitra.com is an eminent business platform and a progressive concept, which helps end-to-end incorporation, compliance, advisory, and management consultancy services to clients in India and abroad. Incorporating a Nidhi Company in India is easy, seamless, cheapest and quickest with Bhavitra.com! Apart from a Nidhi Company, Bhavitra.com also helps entrepreneurs with Private Limited Company Registration, Public Limited Company Registration, LLP Registration, HUF, One Person Company and Proprietorship Firm Registration easily. You may get in touch with our compliance manager on 09643203209 or email info@bhavitra.com for free consultation.

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Choose Your Package

ESSENTIAL

₹ 7399/-

(All Inclusive)

  • 2 Digital Signature Certificates
  • 2 Director Identification Numbers
  • 1 Name Approval Application
  • Stamp duty on INR 1 Lakh Authorized Capital
  • Company Incorporation using SPICe+
  • Copy of e-MOA & e-AOA
  • E-PAN
  • E-TAN
  • 2 e-copies of Share Certificates
  • ESIC Registration through SPICe Plus
  • PF Registration through SPICe Plus
  • Bank Account opening (feature) through SPICe Plus
Easy EMI's
Transparent Pricing
Checkout

ESSENTIAL

₹ 7399/-

(All Inclusive)

  • 2 Digital Signature Certificates
  • 2 Director Identification Numbers
  • 1 Name Approval Application
  • Stamp duty on INR 1 Lakh Authorized Capital
  • Company Incorporation using SPICe+
  • Copy of e-MOA & e-AOA
  • E-PAN
  • E-TAN
  • 2 e-copies of Share Certificates
  • ESIC Registration through SPICe Plus
  • PF Registration through SPICe Plus
  • Bank Account opening (feature) through SPICe Plus
Easy EMI's
Transparent Pricing
Checkout

ESSENTIAL

₹ 7399/-

(All Inclusive)

  • 2 Digital Signature Certificates
  • 2 Director Identification Numbers
  • 1 Name Approval Application
  • Stamp duty on INR 1 Lakh Authorized Capital
  • Company Incorporation using SPICe+
  • Copy of e-MOA & e-AOA
  • E-PAN
  • E-TAN
  • 2 e-copies of Share Certificates
  • ESIC Registration through SPICe Plus
  • PF Registration through SPICe Plus
  • Bank Account opening (feature) through SPICe Plus
Easy EMI's
Transparent Pricing
Checkout

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

Our 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

Once 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

Once 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.

FAQs On Private Limited Company

Get answers to all your queries

A Private Limited Company must have a minimum of two Directors and can have up to a maximum of fifteen Directors. But if you are a sole owner, you can incorporate an OPC as well.

A Private Limited Company must have a minimum of two Directors and can have up to a maximum of fifteen Directors. But if you are a sole owner, you can incorporate an OPC as well.

A Private Limited Company must have a minimum of two Directors and can have up to a maximum of fifteen Directors. But if you are a sole owner, you can incorporate an OPC as well.