GST LUT Filing

Export Goods and Services Without Paying IGST

A Letter of Undertaking (LUT) allows eligible exporters to supply goods or services without paying Integrated GST (IGST), subject to applicable GST provisions. Filing an LUT on time helps exporters improve cash flow, simplify export compliance, and avoid the need to claim tax refunds on exports.

Our experts provide complete assistance with GST LUT filing, ensuring a quick, accurate, and hassle-free process.

What is GST LUT Filing?

GST LUT Filing is the process of submitting a Letter of Undertaking (LUT) by eligible GST-registered exporters. Once accepted, the LUT allows exports without the payment of IGST, subject to the conditions prescribed under GST law.

The LUT is generally required to be furnished for each financial year by eligible exporters who wish to export without paying IGST.

Benefits of GST LUT Filing

Filing an LUT helps you:

• Export without paying IGST
• Improve business cash flow
• Reduce working capital blockage
• Simplify export compliance
• Avoid claiming IGST refunds on eligible exports
• Support seamless international trade
• Stay compliant with GST regulations

Who Should Apply?

GST LUT filing is suitable for:

• Exporters of Goods
• Exporters of Services
• Manufacturers
• Traders
• IT & Software Companies
• Consultants
• Freelancers Providing Export Services
• E-commerce Exporters
• GST-Registered Businesses Engaged in Exports

Documents Required

To file an LUT, you may need:

• GSTIN
• PAN Card
• Business Registration Details
• Authorized Signatory Details
• Digital Signature or EVC (as applicable)
• Supporting information, if required

Our Process

We simplify the LUT filing process:

1. Verify Eligibility
2. Review Required Documents
3. Prepare the LUT Application
4. Submit the Filing
5. Verify Successful Acceptance
6. Provide Compliance Support

Why File an LUT?

An LUT enables eligible exporters to conduct exports more efficiently by avoiding upfront payment of IGST. This helps preserve working capital, reduces administrative effort, and supports smoother export operations.

Frequently Asked Questions

What is an LUT under GST?

A Letter of Undertaking (LUT) is a declaration filed by eligible exporters that allows exports without the payment of IGST, subject to applicable GST provisions.

Who can file an LUT?

Eligible GST-registered exporters of goods or services can file an LUT in accordance with the prescribed GST rules.

How long is an LUT valid?

An LUT is generally valid for one financial year and must be filed again for each subsequent financial year if required.

Is LUT filing mandatory for exporters?

Eligible exporters who wish to export without paying IGST are generally required to furnish an LUT. Other provisions may apply depending on the circumstances.

Can you handle the complete LUT filing process?

Yes. We provide end-to-end assistance, including eligibility verification, document review, application filing, and compliance support.