Easily get LUT Certificate for Exports

To smoothly carry out the export transactions and to get an exemption from paying tax, exporter needs to furnish an undertaking to the government known as Letter of Undertaking. Afleo offers services to get LUT registration under GST.

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Letter of Undertaking (LUT) for Export


Planning to step your foot into the international market? You are off to a great start. To start an export business, first, you need to understand what exports under GST are? What is Letter of Undertaking? Under the GST regime, exports and imports both are covered by IGST (Integrated Goods and Services Tax) Act.

LUT is an undertaking which is furnished by the exporters to the government, to ensure that exporter will comply with all the rules and regulations for export. If the exporter chooses to provide LUT, he does not have to pay tax. While, if exporter does not furnishes LUT, he has to pay IGST and he can claim the refund later on. Letter of Undertaking for export under GST is filled in its prescribed format through FORM GST RFD-11 along with other relevant documents.

As per the latest amendments, LUT in GST needs to be submitted online, and no physical submission of LUT to the Jurisdictional Office is entertained. As per pervious rule, any exporter who is a status holder as prescribed in Foreign Trade Policy 2015-2020 or the one who in preceding financial year has received a minimum foreign inward remittance of 10% of export turnover, amounting to not less than Rs. One crore only can avail the facility of LUT (this is no more applicable, any exporter irrespective of turnover can apply for LUT). LUT for export under GST are valid for not more than a year and once expired, exporter needs to re-submit it. As soon as Application Reference Number (ARN) is generated after online submission of LUT, it is deemed to be accepted.

At Afleo, our Business Consultants will solve all your queries regarding LUT under GST which will help you have a proper understanding of exports and its laws. With us, you can get Letter of Undertaking submitted to the concerned authority with ease. Our team puts the consumer first and works meticulously to ensure that documents are filled correctly and swiftly. Afleo is leading legal solution provider in Mumbai, Delhi, Chennai, Hyderabad, Bangalore and across India with 500+ LUT Filings per month and total figures are crossing 5,000+

Features of Letter of Undertaking (LUT)

Prevents payment of Tax by Exporter

If the exporter does not want to pay tax at the time of the export transaction, he needs to furnish Letter of Undertaking under GST to ensure the government that he will follow all the rules and regulations laid down by the government for carrying out export business.

Validity

LUTs are valid for one fiscal year and need to be re-submitted the next financial year for continuation of the export business.

Online Filing

As per the latest modifications by Government, LUT needs to be filled online via Form GST RFD-11 along with relevant documents.

Documents for Letter of Undertaking (LUT)

Undertaking of Non-prosecution as per CGST Notification No. 16/2017

UT – 1 Bond on Stamp Paper

GST Registration Certificate

IEC Certificate

Copy of PAN Card & Aadhar Card of Proprietor/ Partners/ Directors.

DSC

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Procedure to file Letter of Undertaking (LUT)

Obtaining Information/Documents

At first, we will gather all the necessary information of exporter like witness information, self-declaration and also make sure the financial year for which LUT is applied.

Drafting and filing of Form

Before submitting the form, all the data needs to be verified. After verification, we will submit the form on the portal within one day

Generate ARN

After the verification is done, a form needs to be signed digitally. Once the form is submitted, you will generate a unique ARN.

How we help to file LUT?

Afleo.com can help you to file within 1-2 working days

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Frequently Asked Questions

Export means selling of goods and services produced in India to an international market.

Any person who is involved in the export business from India and is registered is known as Exporter.

After GST came into the system, exports and imports are treated as an inter-state supply of goods and services and are thus, governed under IGST (Integrated Goods and Services Tax) Act.

Letter of Undertaking (LUT) is an undertaking furnished by an exporter to the government to exempt from paying tax and to make sure that exporter follows all the rules, laws and regulations laid down by the government.

Any registered exporter is eligible to apply for LUT irrespective of export turnover

No, as per the latest notification, there is no need to submit documents to the jurisdictional office physically. Exporters now need to submit an online application for LUT.

‘Form GST RFD-11’, is the prescribed format to furnish LUT along with other relevant documents.

LUT is required to prevent outflow of cash from the hands of exporters and to promote exports in the country.

When the form is submitted online, a unique Application Reference Number (ARN) is generated. As soon as ARN is created, LUT is deemed to be submitted.

Undertaking of Non-prosecution as per CGST Notification No. 16/2017; UT – 1 Bond on Stamp Paper; GST Registration Certificate; IEC Certificate; Copy of PAN Card & Aadhar Card of Proprietor/ Partners/ Directors; DSC – documents as mentioned above are required for LUT.

Paying GST and claiming a refund later is not entertained by most exporters as it blocks their money and also they need to fill required forms on a monthly basis. While on the other hand, if an exporter furnishes LUT, he does not have to pay tax and also have to submit LUT once in a financial year.

LUT is valid for one financial year for all the export transactions and re-submit it after the expiry to avail its benefits.

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