GST LUT Filing

What is the GST Letter of Undertaking (LUT)?

The letter of undertaking is a document where the user declares that all GST obligations have been met. It is provided if export is made without paying the IGST. Additionally, Notification No. 37 /2017 – Central Tax To export products, services, or both without paying IGST, you must provide LUT. If the exporter does not supply the LUT, he must pay the IGST or post an export bond. Previously, LUTs could only be lodged in person at the appropriate GST office. However, the government has made the LUT filing process more accessible by making it available online.