Ex-Banker Advisory Ahmedabad, Gujarat
Trade Finance

Letter of Credit (LC) Explained for Businesses

CA Rochak Jain & Yogesh Patel
September 06, 2026
1 min read

In domestic and international trade, trust and creditworthiness between buyers and suppliers are critical. A Letter of Credit (LC) is a financial instrument issued by a bank guaranteeing that a buyer's payment to a seller will be received on time and for the correct amount.

How an LC Works

  1. The buyer (applicant) requests their bank (issuing bank) to open an LC in favor of the seller (beneficiary).
  2. The issuing bank provides an irrevocable undertaking to pay the seller upon presentation of compliant shipping and commercial documents.
  3. The seller ships the goods and submits bills of lading, invoices, and inspection certificates to their advising bank.
  4. Once documents are verified against the LC terms, payment is released according to agreed terms (sight or usance).

Key Benefits for SMEs

  • Purchasing Power: Enables businesses to procure high-value raw materials from premier domestic and global suppliers who require guaranteed payment terms.
  • Cash Flow Preservation: Non-fund based facility that does not immediately deplete liquid cash reserves until the maturity/usance date.
  • Risk Mitigation: Protects both parties against non-performance and non-payment risks.
CA Rochak Jain & Yogesh Patel
Fellow Chartered Accountant & Ex-Senior Commercial Bankers

Bringing nearly 15 years of institutional banking credit appraisal and MSME debt structuring experience across Standard Chartered, HDFC Bank, Aditya Birla Capital, Edelweiss, and Bajaj to assist businesses in securing optimal financing structures.

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