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Easy Online LUT Application filing with Finaccle.

Get your LUT Application filed within no time

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1. Share all the required documents
2. We shall apply for LUT on your behalf.
3. You can enjoy all the benefits of LUT.

Introduction

Letter of Undertaking is abbreviated as LUT. The Letter of Undertaking is a document submitted by the exporter in order to export goods or services without the payment of taxes. In case the LUT is not filed, the exporter may export by payment of IGST and then claim the refund of tax paid. Filing LUT is convenient than refund mode as the exporters do not wish to indulge into hassles of refunds and block their funds. The eligibility criteria to apply for LUT is comparatively relaxed than to the erstwhile system.

Letter of Undertaking is filed online using the form GST RFD 11. By filing LUT, the exporter undertakes that all the requirements prescribed for this route will be fulfilled by him.

LUT is the document that the exporters can file to export goods or services without having to pay taxes. 

LUT spares exporters from the effort of pursuing a refund and eliminates the blocking of the fund.

Eligibility

To or outside India or Places covered under Special Economic Zone.
Without paying Integrated tax and is also registered under goods and service tax.

Documents required for LUT

KYC documents of 2
witnesses
Nature of employment
of witnesses
Copy of last year LUT

Benefits of filing LUT under gst

Exports without tax payment

By filing LUT under GST, an exporter can export goods or services without paying the taxes.

If LUT is not filed, the exporter must first pay the required tax while making exports and then claim a refund to avail benefit of zero-rated exports.

Saves Working Capital

The regular exporters are at a huge benefit by filing LUT online as the refund process under another route is a time-consuming process. During which the bunch of capital is blocked in the form of a due refund. With this mode, the capital is free to be utilized for other necessary requirements. It also reduces the cost of exports.

Exports without tax payment

By filing LUT under GST, an exporter can export goods or services without paying the taxes.

If LUT is not filed, the exporter must first pay the required tax while making exports and then claim a refund to avail benefit of zero-rated exports.

Saves Working Capital

The regular exporters are at a huge benefit by filing LUT online as the refund process under another route is a time-consuming process. During which the bunch of capital is blocked in the form of a due refund. With this mode, the capital is free to be utilized for other necessary requirements. It also reduces the cost of exports.

An Entire Financial Year Validity

The Letter of Undertaking, once filed is valid for the whole financial year in which it is filed. Hence, unlike refund process, an exporter does not need to go through the procedural requirements every time an export consignment is carried out.

Simple and online process

The filing of LUT and its acceptance, both are made online since April, 2018. The applicant does not need to visit the officers for acceptance. The whole process can be completed online by submitting a few required documents.

An Entire Financial Year Validity

The Letter of Undertaking, once filed is valid for the whole financial year in which it is filed. Hence, unlike refund process, an exporter does not need to go through the procedural requirements every time an export consignment is carried out.

Simple and online process

The filing of LUT and its acceptance, both are made online since April, 2018. The applicant does not need to visit the officers for acceptance. The whole process can be completed online by submitting a few required documents.

Process of filing

01

Log on to GST portal for filing LUT certificate

02

Under "Service Tab" select "User Services" drop down has option of FURNISH LETTER OF UNDERTAKING.

03

After selecting this option, you need to select the financial year for which you want to file LUT.

04

Then upload pdf copy of last financial year LUT.

05

Fill the name, occupation and address of witnesses.

06

Further, fill the place of filing. Once this process is done preview the form.

07

The application can be signed with Digital Signature or via Electronic Verification Code.

You can download the LUT application from the GST portal.

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Finaccle provides one-stop integrated Financial-Accounting-Legal solutions to its clients.
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We shall take relevant documents from you and apply for TCS registration on your behalf and then you can enjoy all the benefits of TCS registration.

Got a question?
We've got answers.

Can a Tax Official disable LUT filing by the taxpayer?

A Tax Official, who is LUT Processing Officer, may disable LUT filing functionality for a taxpayer on the GST Portal. When Tax Official has disabled LUT filing for a taxpayer, taxpayer is intimated through SMS and email.

Can a taxpayer raise request from GST Portal to enable LUT?

How can one view the LUT application after filing?

Is it possible to preserve the LUT application while it is being processed?

What happens if the LUT application isn't processed by a Tax Official?

Whether re-filing of LUT is required to continue the benefit?