GST LUT Covering Letter

[ON COMPANY LETTERHEAD]

Date: ___ / ___ / ______

To,
The Jurisdictional GST Officer
[Division / Range Office Name]
[Office Address]

Subject: Submission of Letter of Undertaking (LUT) for Export without Payment of IGST under GST

Financial Year: ____________

GSTIN: ____________________
Legal Name of Exporter: ____________________
Trade Name: ____________________

Respected Sir/Madam,

We hereby submit the Letter of Undertaking (LUT) in terms of Rule 96A of the Central Goods and Services Tax Rules, 2017 for the Financial Year ____________ for undertaking export of goods/services or supplies to SEZ without payment of Integrated Goods and Services Tax (IGST).

We declare that:

1. We are registered under the Goods and Services Tax Act bearing GSTIN ____________________.
2. We intend to export goods/services or make supplies to SEZ without payment of IGST during the above-mentioned financial year.
3. We shall comply with all the provisions prescribed under the GST Act and Rules.
4. We shall pay the applicable tax along with interest in case export proceeds are not realized within the prescribed time limit or conditions of LUT are violated.

We request your good office to kindly take the LUT on record and acknowledge the same.

Thanking You,

Yours Faithfully,

For ____________________

Authorized Signatory
Name: ____________________
Designation: ____________________
Mobile: ____________________
Email: ____________________

Enclosures:

1. Copy of LUT Application
2. GST Registration Certificate
3. PAN Card Copy
4. Authorization Letter
5. Previous LUT Copy (if applicable)
6. Other Supporting Documents