check eligibility before filing LUT to avoid retroactive rejection

simple eligibility checklist for furnishing a LUT under GST to make sure you don’t risk rejection:

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✅ LUT Eligibility Checklist (GST)

1. GST Registration

   • Must be a registered person under GST.

   • Exporter should have valid GSTIN.

2. Financial Year

   • LUT is valid for one financial year.

   • Must be renewed or re-submitted for the next financial year.

3. Prosecution / Conviction

   • Should not be prosecuted for tax evasion involving any amount exceeding ₹2.5 crore.

   • Must not be convicted under GST or any previous tax law.

4. Default Status

   • Should not have any outstanding dues from previous LUT or bond (if required).

   • Must not have been denied LUT earlier by GST authorities.

5. Ineligibility under Notification No. 37/2017-Central Tax

   • Certain exporters (like those with criminal prosecution for tax fraud or evasion above the threshold) cannot furnish LUT.

   • In such cases, the exporter must submit a bond instead.

6. Compliance with Export Rules

   • Exports must be legitimate and compliant with customs and GST rules.

   • Maintain documentation for all shipments to support LUT usage.

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✅ Practical Tip

• Keep a copy of your ARN and the submitted LUT PDF for each shipment.

• Always check eligibility before filing LUT to avoid retroactive rejection.