LUT / Bond under GST — Purpose, Issuer & When You Need It

LUT / Bond under GST What it is. LUT / Bond under GST — A Letter of Undertaking allowing export without payment of IGST, filed annually on the GST portal. Where it fits. Trade documents fail in predictable ways: details that disagree across documents, a document issued after the event it is meant to evidence, or one presented outside its validity window. Consistency across the invoice, packing list, transport document and any certificate is what determines whether a consignment clears without query. Common failure points. Frequently Asked Questions. See the documents your shipment needs.

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