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LUT For Export in GST

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When LUT required to take in GST?

All registered taxpayers who have zero-rated supply of goods or services (Include SEZ Supply and an Exporter want to export without the payment of tax have to furnish LUT in Form GST RFD-11 on the GST Portal
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Validity of LUT

LUT is generally valid for a complete financial year in which it is given. However, if the goods or properties are not exported within time and if individual fails to make payment mentioned in the sub-rule 96A of CGST Rules then, the facilities provided to the exporter under LUT will be taken away till it is paid back. During the period where LUT’s facility is withdrawn, the exports will be done either on payment applicable on integrated tax or under bank with bank guarantee.

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When to file form RFD-01 / RFD-01A - Refund

The excess of unutilized ITC can be claimed by way of filing Form GST RFD-01/ GST RFD-01A. A simple form is to be filled and filed accordingly with the department for claiming such refunds or any amount paid by mistake or the excess of amount lying in cash ledger.

Our Packages

All packages are inclusive of GST and Government Fees.

LUT for Export in GST

Inclusive Government Fees
Starting at ₹ 1999GST will be charged at 18%
  • LUT for Export in GST

Documents Required For LUT for Export in GST

Copy of GST Certificate
Form GST RFD - 11 (in Duplicate)
Undertaking (As per Rule 96) on company's letter head as per circular no. 37/2017- custom dated 04-10-2017 (in duplicate)
Copy of election id card & driving license of the witnesses
Undertaking on stamp paper wherein the assessee declare that they have not been prosecuted for any of the existing laws in case where the amount of tax evaded exceeds two hundred and fifty lakh rupees.
Memorandum of Association & Article of Association
Copy of Bye Lays of Organization
Copy of Partnership Deed
Copy of IEC certificate.
Copy of PAN of Proprietor
Copy of PAN card of the Company and Directors
Copy of PAN card of the Firm and Partners
Copy of PAN card of Organization and Members
Copy of Aadhar of Proprietor
Copy of Aadhar of Directors
Copy of Aadhar of Partners
Copy of Aadhar of Members

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