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| Definition | : | Letter of UnderTaking |
| Category | : | Governmental » Rules & Regulations |
| Country/ Region |
: | India
|
| Popularity | : |
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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.
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The full form of LUT is Letter of UnderTaking
Letter of UnderTaking | Limited User Test | Letter of UnderTaking