What is LUT (Letter of Undertaking ) Certificate in GST

September 18, 2025
Registrationwala

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What is LUT (Letter of Undertaking ) Certificate in GST

What is LUT (Letter of Undertaking ) Certificate in GST

September 18, 2025

Registrationwala

Preface: This post was originally published in 2023 and has been updated on September 18, 2025, to provide you with the most current and accurate information.

LUT full form in GST is Letter of Undertaking. Under the Goods and Services Tax (Tax Regime), LUT is a document where the exporter declares that all GST obligations are fulfilled by them. This document is filed by exporters who want to ship goods or services without paying taxes.

What is LUT in GST?

Letter of Undertaking, abbreviated as LUT, is a legal declaration that allows exporters to export their goods or services without payment of Integrated Goods and Services Tax (IGST) at the time of export. Instead of paying tax and then later on claiming refund, exporters can furnish an LUT certificate to the GST department and export their goods/services without tax payment.

LUT certificate must be filed online using Form GST RFD 11 form on the GST portal. If it is not filed, the exporter is required to pay IGST on their exports and then claim a refund. LUT certificate validity is for one financial year starting from the date it is submitted on the GST Portal. LUT GST renewal must be done every year.

Advantages of Filing LUT

If you file a Letter of Undertaking (LUT), then it comes with many benefits to exporters and these advantages are as follows:

LUT registration online helps exporters to carry out their export transactions without the burden of immediate tax payment. In contrast, you have to pay taxes upfront and later claim refunds for zero-rated exports.
The exporters can avoid the complexity of claiming tax refunds or including in the long process of follow-ups with the tax authorities. So, this saves a lot of time for exporters.
The funds that are locked as a tax payment will be available to exporters. This benefit works perfectly for small and medium-sized businesses because they have to fulfil some financial and capital requirements.
Get benefits for the entire financial year, by applying once with the LUT. So, there is no need for repetitive filing and the exporters will work on their core activities.
Last, the LUT certificate will help you navigate the realm of international trade with greater efficiency and flexibility.
LUT registration fees are zero, according to government policy.

Eligibility Criteria to File Letter of Undertaking in GST

The eligibility criteria to file a LUT in GST are as follows:

Any registered taxpayer engaged in the export of goods and services should file a Letter of Undertaking (LUT) with GST authority. However, the individuals involved in the tax evasion exceeding Rs. 2.5 crore or more are ineligible to benefit from this option.
The applicant supplies goods or services from India to foreign countries or Special Economic Zones.
To avail the benefits the entity must be registered under the GST framework.
Lastly, the business should not be a casual taxable person and not engaged in the manufacturing of pan masala, ice cream, or tobacco. Also, they should not supply any non-taxable or exempt products either.

Documents Required for LUT Under GST

To apply for a LUT online registration under GST, you'll need the following documents:

LUT Cover Letter signed by an authorized person.
Copy of GST Registration containing GSTIN
PAN Card of entity for Identification.
KYC of Authorized Person
Authorization letter

Procedure to File LUT under GST

To file an application for LUT under GST via GST portal, perform the following steps:

Step 1: Visit the GST Portal, and log in the portal by entering valid credentials.

Step 2: Navigate to Services > User Services > Furnish Letter of Undertaking (LUT).

Step 3: Select the financial year for which LUT in GST is applied from the ‘LUT Applied for Financial Year’ drop-down list.

Step 4: Click the ‘Choose File’ button to upload the previous LUT. Remember, only PDF or JPEG file formats are allowed. The maximum file size for upload is 2 MB.

Step 5: Now, you need to select all the declaration checkboxes.

Step 6: Fill in other details such as place of filing, name of primary/other authorized signatory.

Step 7: If you want to save the form and access it later on, you can click the ‘Save’ button to save the form.

Step 8: Now, you need to sign and file the form using either of the below options:

Sign and file with DSC (Digital Signature Certificate): Sign the application using the registered DSC of the selected authorized signatory.
Sign and file with the EVC button: If the EVC option is selected, the system will trigger an OTP to the registered mobile phone number and e-mail address of the authorized signatory. Enter that OTP in the pop-up to sign the application.

Step 9: Click on the ‘Proceed’ button. Finally, the system will generate an ARN and display a confirmation message. ARN will be sent by the GST portal system to the registered email and mobile of the taxpayer by e-mail and SMS.

How to Download LUT Certificate?

After discovering how to apply for LUT in GST, it’s time for you to learn how you can download LUT certificate. You can only download this certificate once your LUT application is approved. Once it gets approved, you need to follow the steps explained below for downloading the LUT certification.:

Step1: Visit the GST portal and log in to your account using valid credentials.

Step 2: Once you are on the homepage, you need to navigate to ‘Services’ and then select ‘User Services’.

Step 3: Now, click on ‘Furnishing Letter of Undertaking’.

Step 4: Finally, you will find an option to download LUT certificate. Click on this option for accessing LUT certificate PDF.

How to Check LUT number in GST?

To check the LUT number in GST via GST portal, you need to fulfill the following steps:

Step 1: Visit the GST portal and log in using valid credentials.

Step 2: Once you are on the homepage, navigate to Services > User Services > View My Submitted LUTs.

Step 3: Now, a list showing all previously filed LUTs (by financial year) will appear. Each entry will carry a unique LUT no. Depending on the system update, this no. may appear as 17-digit serial no. or application reference no. (ARN).

Step 4: Click ‘View’ for further details or download LUT certificate PDF. The LUT number will be visible in the PDF. You can note down this number for reference.

Different Statuses of LUT Application Filed by the Taxpayer and What They Mean

Mentioned below are the different statuses of the LUT certificate or application form:

Submitted: When a taxpayer successfully submits the LUT application.
Pending for Clarification: Status of the LUT in GST, after the Processing Officer issues a notice to seek clarification from the taxpayer.
Pending for Order: The taxpayer submits a reply to the notice within 15 working days or if they do not submit a response, the GST Portal changes the status from "pending for clarification" to "pending for order".
Approved: After the Tax Official accepts the undertaking provided by the taxpayer.
Rejected: When the Tax Official rejects the undertaking provided by the taxpayer.
Deemed Approved: If the Tax Official doesn't take any action within 3 working days.
Expired: The LUT application will change to "Expired" at the end of the respective financial year.

Conclusion

The Letter of Undertaking (LUT) helps exporters comply with GST norms. Through LUT, the business gets the benefit of no tax liability on exports. So, if you are a registered taxpayer who has a zero-rated supply of goods or services, then you must furnish LUT in GST Form RFD-11 on the GST Portal before making such supplies. For assistance in GST registration, you can reach out to Registrationwala’s GST consultants.