GST LUT

LUT is a Letter of Undertaking. Under rule 96 A, it must be provided in the form GST RFD 11, in which the exporter certifies that they will comply with all applicable GST requirements when exporting without paying IGST.
Any person registered under GST who hasn’t been executed for evading taxes above Rs. 250 lakh or for a different offense may submit a LUT.

Documents Required

1. LUT cover letter – request for acceptance – duly signed by an authorized person
2. Copy of GST registration
3. PAN card of the entity
4. KYC of the authorized person/signatory
5. GST RFD11 form
6. Copy of the IEC code
7. Canceled Cheque
8. Authorized letter