{"id":11847,"count":1,"description":"

A Letter of Undertaking, or LUT, is a declaration used under the GST framework by eligible registered exporters who want to make qualifying exports without payment of integrated GST. The prescribed form is GST RFD-11.<\/p>\r\nFor freelancers providing services to overseas customers, an LUT may be relevant where the supplies qualify as exports and the person meets the applicable requirements.\r\n

Does every freelancer need an LUT?<\/h2>\r\nNo. An LUT is not a general registration certificate for all freelancers. It is relevant to eligible registered persons making qualifying exports under the applicable route. First determine whether GST registration is required and whether the service meets the export-of-services conditions.\r\n

How is an LUT filed?<\/h2>\r\nThe GST Portal\u2019s official user guide describes the online process:\r\n
    \r\n \t
  1. Log in to the GST Portal using valid credentials.<\/li>\r\n \t
  2. Open Services \u2192 User Services \u2192 Furnish Letter of Undertaking (LUT)<\/strong>.<\/li>\r\n \t
  3. Select the financial year for which the LUT is being furnished.<\/li>\r\n \t
  4. Complete the form and declarations displayed by the portal.<\/li>\r\n \t
  5. Select the authorised signatory and enter the required place details.<\/li>\r\n \t
  6. Preview the application and sign and file it using an available permitted method.<\/li>\r\n \t
  7. Save the acknowledgement and ARN for your records.<\/li>\r\n<\/ol>\r\nThe portal may display additional fields or requirements based on the application and the current system. Follow the live instructions rather than relying exclusively on screenshots in an old tutorial.\r\n

    What should you keep after filing?<\/h2>\r\nSave the filed LUT, acknowledgement, ARN, relevant invoices, contracts and payment records. Make sure the financial year is correct and review the LUT requirements again when a new financial year begins.\r\n\r\nAn LUT does not automatically correct an invoice issued before the relevant filing, nor does it prove that every overseas service qualifies as an export. If invoices have already been issued, get advice based on their dates and circumstances.","link":"https:\/\/filingpoint.com\/consultants\/india\/lut-filing-freelancers-india\/","name":"What Is an LUT and How Does a Freelancer File It?","slug":"lut-filing-freelancers-india","taxonomy":"post_tag","meta":[],"yoast_head":"\nWhat Is an LUT and How Does a Freelancer File It? - Best Company Registration | Tax Filing Services in Chennai, India<\/title>\n<meta name=\"description\" content=\"Call Filing Point 72999-72500. The Best Company Registration, GST, ROC Filing Consultants. 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