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GST LUT Forms – Complete Guide by VETRI AUDIT SERVICES PRIVATE LIMITED

At Vetri Audit Services Private Limited, we help exporters simplify GST compliance through end-to-end assistance with filing the Letter of Undertaking (LUT) under GST. The LUT mechanism allows eligible taxpayers to export goods or services without paying Integrated GST (IGST), enabling smoother transactions and improved cash flow.

What is LUT in GST?

The Letter of Undertaking (LUT) is a declaration that exporters file to supply goods or services without the payment of IGST under Rule 96A of the CGST Rules, 2017. It is primarily used by:

  • Exporters of goods or services.
  • Suppliers making zero-rated supplies to SEZ units or SEZ developers without paying tax.

Filing an LUT eliminates the need to pay tax first and then claim a refund — a significant advantage for businesses that want to maintain working capital efficiency.

Eligibility to File LUT

  • Engaged in the export of goods or services.
  • Intend to supply to SEZ units or SEZ developers without IGST
  • Must not have been prosecuted for any tax evasion of over ₹2.5 crore in the last five years.

Form Used: GST RFD-11

  • Form Name: GST RFD-11
  • Purpose: To file the Letter of Undertaking for zero-rated supplies without payment of tax.

Step-by-Step Process to File LUT Online (GST RFD-11)

1

Visit the GST Portal

  • Login using your GST credentials
2

Navigate to::

  • Services > User Services > Furnish Letter of Undertaking (LUT)
3

Select the Financial Year for which the LUT is being filed

__

4

Fill in the details:

  • Tick the checkbox confirming compliance with Rule 96A
  • Provide details of two witnesses (Name and Address)
5

Upload supporting documents, if required (usually not necessary unless specifically asked)

__

6

Submit the form using one of the following:

  • Digital Signature Certificate (DSC)
  • Electronic Verification Code (EVC) – mainly for proprietors and partnerships
7

Upon submission:

  • An ARN (Acknowledgment Reference Number) will be generated
  • You can download the acknowledgment for your records

Validity of LUT

  • LUT is valid for one financial year (e.g., April 2025 to March 2026)
  • Must be renewed annually before initiating any zero-rated supply

Consequences of Not Filing LUT

Failing to file an LUT before making exports or SEZ supplies can lead to:

  • Liability to pay IGST on exports
  • Need to claim refunds later, affecting working capital
  • Risk of non-compliance penalties under the GST Act

Sample LUT Declaration

“We hereby undertake that in case of failure to export goods/services within the time limit prescribed under Rule 96A (1), we shall pay IGST along with interest.”

Related GST Forms

Form No. Purpose
GST RFD-11 Filing Letter of Undertaking (LUT)
GSTR-1 Reporting zero-rated export invoices
GSTR-3B Declaring export turnover

How Vetri Audit Services Can Help

We provide expert assistance in:

  • Assessing your eligibility to file LUT
  • Preparing and submitting GST RFD-11
  • Tracking acknowledgment and renewals
  • Managing export-related GST documentation and returns

Let our professionals ensure a smooth, error-free process and maintain your GST compliance with confidence.

Contact Vetri Audit Services Today

Make tax-free exports hassle-free. Reach out to our GST consultants for personalized support in filing your LUT and managing GST obligations.

Contact us today for a consultation!

9176455554

OR vetriauditor@gmail.com
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