Except:
Those persons who have been prosecuted for any offence under the CGST Act or
the Integrated Goods and Services Tax Act, 2017 or any of the existing laws
and the amount of tax that has been evaded in such cases is above Rs 250
lacs.
Validity of LUT
- 1. Letter of Undertaking shall be valid for the whole financial year (till
the end of financial year).
- 2. GST LUT is required to be submitted by all the GST registered goods and
services provider exporters.
Any registered person can furnish LUT in GST RFD 11 without the payment
of
integrated tax. They can apply for LUT if:
- 1) They intend to supply the goods or services to India or overseas or SEZs
- 2) Registered under GST
- 3) They wish to supply goods without paying the integrated tax on export.
Document Required for LUT
- 1. Cover letter of LUT- request for acceptance - duly signed by authorized
person
- 2. Copy of GST registration
- 3. KYC of the authorized person/signatory
- 4. GST RFD11 form
- 5. Copy of the IEC code
- 6. Canceled Cheque
- 7. Authorized letter
- 8. Date of furnishing
- 9. Signature , Date and Place
- 10. Two Detail of witnesses (Name, Address and Occupation)
