Export under Letter of Undertaking permits tax-free export subject to electronic filing, eligibility rules, and bond or guarantee conditions. Registered persons may export goods or services without payment of integrated tax by furnishing a Letter of Undertaking (LUT) in FORM GST RFD-11 online, which is deemed accepted when an ARN is generated; no physical documents are required. LUT validity is for the financial year but may be withdrawn if post-shipment tax obligations are unmet; ineligible exporters must furnish a bond with a bank guarantee. Exporters may use running bonds to cover estimated integrated tax liability and must maintain records of debit/credit entries for inspection.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Export under Letter of Undertaking permits tax-free export subject to electronic filing, eligibility rules, and bond or guarantee conditions.
Registered persons may export goods or services without payment of integrated tax by furnishing a Letter of Undertaking (LUT) in FORM GST RFD-11 online, which is deemed accepted when an ARN is generated; no physical documents are required. LUT validity is for the financial year but may be withdrawn if post-shipment tax obligations are unmet; ineligible exporters must furnish a bond with a bank guarantee. Exporters may use running bonds to cover estimated integrated tax liability and must maintain records of debit/credit entries for inspection.
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