What is GST LUT Form?

The GST LUT (Letter of Undertaking) Form is a declaration that enables exporters to carry out tax-free exports without paying IGST. It is filed by businesses engaged in exporting goods, services, or both under GST regulations. Instead of paying tax upfront and claiming a refund later, exporters can file a GST LUT to avoid unnecessary tax payments and improve cash flow.

As per Rule 96A of the CGST Rules, 2017, all exporters except those prosecuted for tax evasion exceeding ₹250 lakh must furnish an LUT online on the GST portal. It is valid for one financial year and must be renewed annually.

Steps to File GST LUT Form Online

1. Login to GST Portal

Visit www.gst.gov.in and log in using your GSTIN and credentials.

2. Navigate to GST LUT Filing Section

Go to ‘Services’ → ‘User Services’ → ‘Furnish Letter of Undertaking (LUT)’.

3. Fill the GST LUT Form

Enter the required details, including:

• Financial Year for which LUT is being filed
• Exporter’s details (Name, Address, and GSTIN)
• Declaration of compliance with GST laws

4. Upload Supporting Documents

Attach the required supporting documents (if applicable).

5. Sign and Submit the LUT

The LUT must be signed digitally using a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).

6. Acknowledgment and Approval

After submission, an acknowledgment is generated, and the LUT gets approved online without physical verification.

Documents Required for GST LUT Filing

1. GST Registration Certificate
2. PAN Card of the Business
3. Authorized Signatory’s PAN and Aadhaar
4. Export Invoices or Previous LUT (if applicable)
5. Business Entity Proof (Company Incorporation Certificate/Partnership Deed)

Filing the GST LUT Form helps exporters avoid IGST payments on exports, ensuring smooth cash flow and hassle-free international trade. It is a crucial compliance requirement for businesses engaged in global transactions under GST.