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GST LUT Form

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Filing of GST LUT Form for Exporters.

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GST LUT Filing In Gujarat

GST LUT filing in Gujarat is to be furnished in the Form GST RFD 11 under rule 96 A. Here the exporters declare that he or she will fulfill all the requirement that is prescribed under the GST while exporting without making the IGST payment.

Who needs to file the GST LUT in Gujarat?

GST LUT in Gujarat is to be submitted by all the GST registered goods and service exporters. The exporters who have been prosecuted for any offense and the tax evasions exceeding Rs. 250 lakhs under CGST Act or the integrated goods and Service Act,2017, or any existing laws that are not eligible to file the GST LUT. Here, in such cases, an export bond is to be furnished.

The major motive of the government here was to expand the export base by providing relief on the exports. GST experts from IndiaFilings can help you with GST LUT filing or the export bond filing.

Under CGST Rules,2017 any registered person can furnish the LUT in Maharashtrian GST RFD 11 without paying the integrated tax. An application for LUT can be made if:

  • They intend to supply the goods or services to India or overseas or the SEZs
  • Are registered under the GST
  • They wish to supply goods without paying the integrated tax.

The GST LUT in Gujarat can be submitted by the individual who is registered under GST provided as he has not been executed in the case of tax evasions that are exceeding Rs. 250lakh or any other offense.

LUT cover letter- Request for acceptance that is duly signed by the authorized person.

  • Copy of the GST registration
  • PAN card of the entity
  • KYC of the authorized person
  • GST RFD 11 Form
  • Copy of the IEC code
  • Canceled cheque
  • Authorized letter

Who can use the GST RFD 11 in Gujarat?

TheAny registered taxpayer who is into exporting goods and services can use the Letter of Undertaking. Any person who has been prosecuted for evading the tax for an amount of Rs.250 lakh or above is ineligible. The validity of such LUTs is for one year and an exporter is required to furnish a fresh LUT for each financial year.

If the conditions mentioned in the LUTs are mentioned is for one year and the exporter is required to furnish a fresh LUT for each financial year. Suppose the conditions that are mentioned in the LUTs are not satisfied within the prescribed time then the privileges will be revoked and the exporter will furnish the bonds.

Other assesses need to do GST LUT filing in Gujarat if in case the export is made without the payment of the IGST/ LUTs.

  1. Zero-rated supply to SEZ without payment of the IGST.
  2. Export of the goods to a country outside India without the payment of IGST.
  3. It is providing services to a client in a country outside India without paying IGST.

FAQ's

GSTIN and the name of the taxpayer are prefilled based on the login. The taxpayer while GST LUT filing in Gujarat needs to select the financial year for which the LUT is filed, enter the name, address, and occupation details of the two independent and the witnesses.
GST LUT in Gujarat is to be submitted by all the GST registered goods and service exporters.
The exporters who are prosecuted for any offense and tax evasions exceeding Rs.250 lakhs under the CGST Act or any existing laws are not eligible for GST LUT filing in Gujarat. They will have to furnish and file an Export bond.
The GST LUT in Gujarat is valid for one year and an exporter is required to furnish a fresh LUT for every financial year.