Recording your LUT for export invoices

A Letter of Undertaking (LUT, filed on Form GST RFD-11) lets you bill exports and supplies to SEZ units without paying IGST. Record each LUT in Settings → Invoices → Export & LUT. Invoices issued under LUT then cite the one valid on their date.

Before you start

File Form GST RFD-11 on the GST portal for the financial year. Keep the ARN and the acknowledgement file handy.

Add an LUT

1. Go to Settings → Invoices and open the Export & LUT tab.

2. Click Add LUT.

3. Enter the LUT / ARN number and choose the Financial year.

4. Set Valid from and Valid to.

5. Optionally fill in GSTIN, Filed on and Notes.

   GSTIN is only needed when the company has more than one GSTIN.

6. Under Acknowledgement (RFD-11), drop the acknowledgement from the GST portal onto the box, or click Browse files.

   PDF, PNG, JPG or WEBP, up to 10 MB. The file uploads when you save.

7. Click Add LUT.

Check the current LUT

Current LUT shows the ARN, financial year, validity and status of each LUT that covers today, with a bar showing how much of it is used and how many days are left. Inside your reminder window the bar turns amber and asks you to file the next LUT before it lapses. Click the LUT to view its acknowledgement, or to add one if it has none.

If no LUT covers today, you see No LUT covers today. Until you add one, exports and SEZ supplies can only be invoiced With IGST.

Manage the LUT register

LUT register lists every LUT you have recorded, with its status (Active, Upcoming or Expired) and the number of invoices issued under it. Search by ARN, financial year, GSTIN or file name.

• To change an LUT, click its edit icon, update the details and click Save.
• To remove one, click its delete icon and confirm with Delete. New invoices can no longer pick it. Invoices that already cite it keep its ARN.

Set export invoice defaults

1. Under Export invoice defaults, choose the Export sales ledger.

   This is where invoices Under LUT or With IGST book their sales. It is Export Sales unless you choose another account. A line given an account of its own keeps it.

2. Choose Remind me before the LUT expires: Never, or 7, 15, 30, 45 or 60 days before.

   Everyone in the company is notified that many days before the current LUT's last day, unless the next LUT is already recorded.

3. Click Save.

This section also shows the Rule 46 declaration printed on LUT invoices, one for exports and one for SEZ units, together with the LUT's ARN.

Tips

• A financial year can hold more than one LUT, for example one per GSTIN.
• Whether an invoice is Under LUT or With IGST is chosen on each invoice, not here.

Related articles

• Setting up invoice numbering, bank details and terms
• Creating a New Sales Invoice