GLOBAL SELLING BLOG

How to download LUT certificate from GST portal?

Letter of Undertaking (LUT) can be downloaded on the GST portal. Here is a step-by-step guide on how to download a LUT certificate.

All GST-registered exporters are required to file a Letter of Undertaking (LUT) and can avail export subsidies offered by the government. A LUT is prescribed to be furnished in form GST RFD 11 under rule 96A, whereby an exporter declares that all the requirements prescribed under GST have been fulfilled while exporting without making IGST payment¹. If the exporter fails to provide a LUT, then he has to pay IGST or provide an export bond.

Step-by-step guide to download Letter of Undertaking (LUT) certificate from GST Portal

Some of the following steps to view the filed Letter of Undertaking (LUT) on the GST Portal are²:
1. Go to the GST portal’s website.
2. Provide valid credentials and login to access the portal.
3. Choose ‘Services > User Services > See My Submitted LUTs’ from the menu and download the LUT certificate.

LUT needs to be submitted by every exporter who wants to declare that he/she is fulfilling all the requirements mentioned under GST while exporting without making IGST payment.

Easy e-commerce exports with Amazon Global Selling

E-commerce exports have been steadily growing in India as a result of rising internet usage and the adoption of technology by MSMEs. Amazon Global Selling program helps Indian exporters take their local businesses reach 18+ Amazon international marketplaces like USA, UK, UAE and more, across 200+ countries and territories. Amazon also provides support in documentation, compliance, logistics, training, inventory management and advertising.

Frequently Asked Questions

What is the validity period of LUT in GST?

LUTs have a one-year validity period, and exporters must provide new LUTs for each financial year. If the requirements outlined in LUTs are not met within the allotted time frame, the exporter’s privileges are revoked and they will be required to post bonds.

How long does it take to get a LUT certificate?

After being received along with the aforementioned self-declaration by the exporter, the LUT/Bond must be acknowledged within three working days³.

Published on February 20, 2023.

Sources:
1. https://www.aepcindia.com/sites/default/files/pdfs/Format%20LUT%20-%20%20Form%20RFD-11.pdf
2. https://tutorial.gst.gov.in/userguide/refund/Furnishing_of_Letter_of_Undertaking.htm
3. https://cbic-gst.gov.in/pdf/Final_Master_circular_LUT_Bond_04102017.pdf

A guide on Letter of Undertaking for export of goods from India

Understanding export incentives in India: What are the benefits for exporters?

Found this blog informative? Share it with your network

Sell across the world with Amazon Global Selling

Ready to start exporting from India?

Want to learn about Amazon Global Selling?

Here's your guide

Read more blogs

Disclaimer: Whilst Amazon Seller Services Private Limited ("Amazon") has used reasonable endeavours in compiling the information provided, Amazon provides no assurance as to its accuracy, completeness or usefulness or that such information is error-free. In certain cases, the blog is provided by a third-party seller and is made available on an "as-is" basis. Amazon hereby disclaims any and all liability and assumes no responsibility whatsoever for consequences resulting from use of such information. Information provided may be changed or updated at any time, without any prior notice. You agree to use the information, at your own risk and expressly waive any and all claims, rights of action and/or remedies (under law or otherwise) that you may have against Amazon arising out of or in connection with the use of such information. Any copying, redistribution or republication of the information, or any portion thereof, without prior written consent of Amazon is strictly prohibited.

*Map not to scale. The map has been used for design and representational purpose only, it does not depict the geographical boundaries of the country. These do not conform to the external boundaries of India recognized by the Survey of India.