Documents required for GST LUT Filing:

1. GST Registration Certificate

• A copy of the GST registration certificate to verify your GSTIN (Goods and Services Tax Identification Number).

2. PAN Card

• The Permanent Account Number (PAN) card of the applicant or the business entity.

3. Identity Proof of the Applicant

• Any one of the following identity proofs of the applicant:

  • Aadhaar Card

  • Voter ID

  • Passport

  • Driving License

4. Address Proof of the Business

• Any one of the following documents:

  • Utility Bill (Electricity, Water, or Gas)

  • Rent Agreement (if the premises are rented)

  • Property Ownership Document (if owned)

  • No Objection Certificate (NOC) from the property owner (if rented).

5. Bank Account Details

• Details of the bank account used for business transactions, including:

  • A cancelled cheque or bank statement showing the business name and account number.

6. Details of Exported Goods/Services

• A brief description of the goods or services intended for export, including the HSN (Harmonized System of Nomenclature) codes for goods.

7. Previous LUT or Bond (if applicable)

• A copy of any previous LUT or bond submitted, if applicable.

8. Letter of Undertaking (Format)

• A signed letter of undertaking in the prescribed format, which typically includes details like GSTIN, name, address, and a declaration regarding the intention to export without payment of IGST.