Letter of Undertaking (LUT) is a document furnished by a registered person who intends to supply goods or services for export without payment of integrated tax.
Any registered person under GST availing the option to supply goods or services for export without payment of integrated tax shall furnish, prior to export, a Letter of Undertaking.
Form GST RFD-11 is used for filing a Letter of Undertaking (LUT) for export of goods or services without payment of integrated tax under the GST. By filing the LUT, registered taxpayer are undertaking to pay any tax due along with interest if:
