Find
A Letter of Undertaking under Rule 96A of the CGST Rules lets a registered exporter supply services without paying IGST. Without an LUT, IGST has to be paid and then claimed as a refund.
ITR
Filing an LUT to export services without paying IGST
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Provisions
Rule 96A, CGST Rules 2017 (Letter of Undertaking); Sec 16, IGST Act 2017
Analysis
The LUT is filed online and is valid for the financial year. Example: invoices of $3,000 a month without LUT would need IGST at 18% paid upfront, blocking about ₹45,000 each month until refund. With an LUT, invoices carry a note that supply is under LUT without payment of IGST.
Close
- Log in to the GST portal
- File the LUT in Form RFD-11 for the year
- Mention LUT on each export invoice
- Renew before 1 April each year
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