What is the LUT and Bonds? Letter of Undertaking (LUT) It is a kind of bank guarantee issued by the bank when you export India to another country then you need Lut Bond Registration Export GST under which a bank enables its customer to raise money from another Indian bank's foreign department as short-term credit. Read more at Finacbooks and get free consultation by phoning. https://www.finacbooks.com/lut-bond-registration-export-gst