LUT Filing

  • LUT filling
LUT Filing – 
  • Business details
  • GST Certificate
  • PAN of Business
  • IEC
  • Cancel Cheque
  • ID proof of owner
  • PAN of Owner
  • Contact details
  • 2 Witness details

About LUT Filing

Get your private limited company incorporated with a very convenient process and get help from experts in the comfortable environment of your home or office.

Note – Charges are based on minimum government fees or structure state-wise. If there are additional services or extra government fees, then the same has to be borne by the service receiver.

1,999.00 Excl. of GST


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Frequently Asked Questions about LUT Filing

Q1. What is the GST rate in case of export?

GST is charged at a nil rate in case of export.

Q2. What is the difference between a nil rate and exempt GST?

In the case of nil-rated GST, you can claim input tax credit but not in the case of exempted GST.

Q3. What is considered export in case of GST?

Export is:

  • Supply to SEZ unit or SEZ developer in case of authorised operations.
  • Sale of goods outside India including Bhutan and Nepal.
  • Sale of Services outside India including Bhutan and Nepal.
  • Deemed export as notified by the government.
  • Supply to specific projects like projects with zero rate custom duty.
  • Supply of marine freight containers.
  • Supply to United Nations Agency.
Q4. How sales in export are booked and how GST is treated in such cases?

There are 3 potions in billing in case of export:

  • Pay and further claim refund of GST.
  • Export without paying GST by Providing LUT (Letter of undertaking).
  • Export without paying GST by providing a Bond.
Q5. What happens to input credit in case of export?

Input credit is also available for the purpose of refund.

Q6. How to apply for a refund of GST?

Bill of Shipping filled with custom is considered as an application for refund in GST. You do not need many documents for claiming a refund.

Q7. What are special exclusions for considered as Export of services?

The following are special exclusions:

  • Supply of services to the foreign branches will be exempt from tax i.e. GST will not be levied but input credit is also not available for refund.
  • Supply of service outside India but payment is received in Indian Currency or other than convertible currency.
  • Supply of services to foreign person but a place of supply is India even though receiving payment in foreign currency. E.g. renting out an office in India to a foreign company.
Q8. What is the process of claiming GST in case of Export?

Following is the process of claiming:

  • Make application
  • File Table 6A in form GSTR -1
  • Make a declaration for the same in GSTR 3B
  • Adjust the same and make the remaining payment
Q9. What does include in LUT filling?

Before making an export we fill LUT (Letter of Undertaking) which includes:

  • Detail of GST
  • A declaration that we will export without paying GST
  • If we fail to export then we will pay for any balance GST
  • Detail of Witness
  • Date of filling
  • Place of filling
Q10. How Government check whether we have made an export or not?

We have to provide detail of export to the government in the following way:

  • Custom documents.
  • Shipping details.
  • Detail of receipts in foreign currency.

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