Documents required for filing of Letter of Undertaking (LUT) for Exports under GST

If you are a large exporter under GST, then you can export without payment if you file the LUT to the tax department. LUT is the letter of undertaking by the exporter that he shall fulfill all the required norms for export under GST.

When LUT is required to be filed

The LUT is filed only for large exporters where total foreign receipts in the previous year is more than 1 crore and that should not be less than 10% of the total export turnover.

Documents required for filing of LUT under GST

One shall require the following documents for filing of bond under GST to the government department:

• 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.

• Form GST RFD 11 dully filed and signed with seal on letter head.

• Letter of undertaking on letter head (in duplicate) duly signed and sealed.

• Certificate of status holder or bank certificate that exporter has received the minimum 10% of the export turnover which is not less than 1 crore in the preceding financial year or bank realization Certificate (BRC).

• Undertaking on letter head that he has not been prosecuted for any offense under Central Goods and Services Tax (CGST) not exceeding 250 lakh rupees.

• 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 authorisation.

Conclusion

In case you want to file the LUT or bond, please write to us at info@hubco.in

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