LUT Under GST for Exporters: Documents to File It
LUT GST documents are a short list, but the portal checks every line. One wrong IEC or an old signatory name stalls the filing, and the exporter's shipments wait while the file gets fixed.
What documents do you need to file an LUT?
A Letter of Undertaking lets an exporter supply without paying IGST. Rule 96A sets out that route. The exporter files the LUT online in Form RFD-11 for each financial year, and it is valid only for that year. The documents are the GSTIN, the IEC for goods exporters, the PAN, the Aadhaar of the authorised signatory, the signatory's details, and the LUT form with its declaration. The GSTIN papers may already sit in the GST registration documents checklist file, so check there first.
The signatory is the person the portal relies on. Confirm that the person named on the form is the one who signs the declaration, and that their Aadhaar and details match the authority the business has given them. The declaration is the step that carries the exporter's undertaking, so it should be read by the signatory before it is filed.
Five mistakes that stall an LUT filing
1. One LUT for every year. The LUT is valid for the financial year it is filed for. Fix: file a fresh RFD-11 for each financial year, and put the filing date in the exporter's Reposha folder.
2. An IEC that doesn't match. Goods exporters need an IEC. Fix: check the IEC number against the business name and GSTIN before you fill in the form.
3. An unclear signatory. The form needs the authorised signatory's details and Aadhaar. Fix: confirm who signs, and get that person's Aadhaar before the form is started.
4. Assuming an LUT is always open. An exporter prosecuted for tax evasion above ₹2.5 crore may not get one, in specified circumstances. Fix: check this before filing. If an LUT is not available, a bond with a bank guarantee is the alternative.
5. Export papers left until refund time. The refund is claimed in RFD-01 within two years from the relevant date under section 54. Fix: store the shipping bills, export invoices and BRC or FIRC from day one. The RFD-01 refund documents guide covers the claim itself.
The complete LUT document list
- GSTIN of the exporter
- IEC, for goods exporters
- PAN of the business
- Aadhaar of the authorised signatory
- The signatory's authority and details
- The LUT form, with the declaration signed
If the same client also makes payments abroad, the Form 15CA and 15CB papers are a separate file, with its own list.
What the LUT leads to later
An LUT lets the shipment go out without IGST, so the refund question comes later. There are two export refund routes. In the first, IGST paid on exports is refunded against the shipping bill under Rule 96. In the second, accumulated input tax credit on exports under an LUT is claimed in RFD-01 under Rule 89. For goods, the relevant date is generally when the conveyance leaves India. The usual refund file holds the shipping bills or bills of export, the export invoices, the BRC or FIRC, the GSTR-1 and GSTR-3B returns, and a statement of invoices. Keep that set in one folder from the first shipment.
Collect LUT papers without the chase
For the exporter's papers, Reposha works as a WhatsApp alternative for client documents. Send the exporter one upload link with the list above. The link and a one-time access code arrive as two WhatsApp messages. The exporter uploads from a phone or laptop, with no account needed, and each upload lands in that exporter's folder. Every open and download is logged, so you can see who opened the declaration before it went in. Dates and forms can change, so check the latest notifications or the GST portal before you file.
Start at reposha.com.
Questions people ask
What documents are needed for an LUT?
The GSTIN, the IEC for goods exporters, the PAN, the Aadhaar of the authorised signatory, and the LUT form with its declaration.
Is one LUT enough for every financial year?
No. The LUT is filed online in Form RFD-11 for each financial year, and it is valid only for that year.
What if an LUT is not available to my exporter client?
A bond with a bank guarantee is the alternative. Check eligibility before filing, because an LUT is not available to an exporter prosecuted for tax evasion in specified circumstances.
How do I collect LUT documents from an exporter quickly?
Send one upload link with the full list, and keep every upload in that exporter's folder. Reposha, a WhatsApp alternative for client documents, logs every open and download.
General information only, not legal, tax or financial advice. Rules and dates change, so confirm before acting.
