GST LUT Filing
GST LUT Filing
Any registered person availing the option to supply goods or services for export /SEZs without payment of integrated tax has to furnish, prior to export/SEZs supply, a Letter of Undertaking (LUT), if he has not been prosecuted for tax evasion for an amount of Rs 2.5 Crore or above under the CGST Act/IGST Act/Existing law. Example of transactions for which LUT can be used are:
Zero rated supply to SEZ without payment of IGST.
Export of goods to a country outside India without payment of IGST.
Providing services to a client in a country outside India without payment of IGST.
Documents Required:
- Others (Others documents)
Available Services: