LUT

Definition	:	Letter of UnderTaking
Category	:	Governmental » Rules & Regulations
Country/Region	:	India
Popularity	:

What does LUT mean?

Letter of Undertaking (LUT) is a document that is filed by a registered taxpayer who is exporting goods or services without payment of Integrated Goods and Services Tax (IGST).
LUT is filed in Form GST RFD-11 on the Goods and Services Tax (GST) portal.
The form requires the exporter to provide their Goods and Services Tax Identification Number (GSTIN), the financial year for which the LUT is being filed, and the details of the goods or services being exported.