GST LUT and exports

Define the GST work

We review the export model, coordinate the relevant undertaking and organise invoice, supply and receipt records. The scope distinguishes procedural filing from the legal analysis of whether a supply qualifies as an export.

Describe the supply model before preparing the document list: goods or services, contracting parties, delivery or performance, invoicing and receipt of payment. Identify the GSTIN and period concerned. Keep questions about the transaction’s treatment separate from the administrative status of an undertaking.

Records needed for a useful assessment

• Customer contracts
• recipient and delivery details
• invoices
• payment realisation evidence
• existing LUT records
• shipping documentation for goods.

Prepare an invoice-level evidence schedule connecting the contract, supply record and receipt information. For goods, identify the corresponding shipment records; for services, explain what was performed and for whom. Record partial receipts, adjustments and missing references so that a reviewer can follow the transaction without relying on a single total.

A transaction detail that matters

An overseas customer does not automatically settle every export-of-services condition. The contract and place-of-supply analysis need to match the actual service.

For example, one overseas payment may settle several invoices after deductions or adjustments. Reconcile the receipt to those invoices and explain the differences using supporting records. A bank credit and an invoice list with different totals should not be treated as a completed reconciliation merely because the customer name matches.

What your proposal will cover

Foreign-exchange reporting, refund claims and complex place-of-supply opinions are included only when specified.

The written engagement confirms the GSTINs, periods, deliverables and responsibilities. Government payments and professional charges are identified separately.

GSTN’s Welcome Kit identifies the portal service for furnishing a Letter of Undertaking as RFD-11. Keep that filing record identifiable within the export file.

The handover contains the undertaking record for the agreed work, the transaction evidence schedule and unresolved items with owners. Identify follow-up needed on receipts, reporting or a separately scoped refund claim. Completing LUT-related filing does not establish that every transaction satisfies all export conditions.