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GST LUT Filing

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GST LUT Filing

File Your Letter of Undertaking (LUT) under GST for Export Without Tax

Businesses engaged in export of goods or services can avail the benefit of exporting without paying IGST by filing a Letter of Undertaking (LUT) under GST. Instead of blocking working capital in taxes, exporters can furnish an LUT to the GST department and continue exporting smoothly.

What is GST LUT?

  • LUT stands for Letter of Undertaking.

  • It is a declaration filed by exporters to export goods or services without payment of Integrated GST (IGST).

  • Instead of paying IGST and later claiming a refund, exporters can submit an LUT and directly export without tax burden.

Who Should File GST LUT?

  • All exporters of goods or services who wish to export without payment of IGST.

  • Exporters of goods to SEZ (Special Economic Zone) units/developers without payment of tax.

  • Service providers supplying to SEZ units without payment of IGST.

👉 Businesses not opting for LUT can export only on payment of IGST and later claim a refund.

Validity of LUT

  • A GST LUT is valid for one financial year.

  • Exporters must renew LUT every year before 31st March to continue exporting without tax payment.

Documents Required for LUT Filing

✔️ GST Registration Certificate
✔️ PAN of the business/entity
✔️ IEC (Import Export Code)
✔️ Authorized Signatory’s PAN, Aadhaar & DSC (if applicable)
✔️ Previous year’s LUT (if applicable)
✔️ Bank details

Benefits of Filing LUT

✅ Export without IGST payment
✅ Avoids blockage of working capital
✅ Faster and smoother export operations
✅ Reduced compliance burden (no refund process required)
✅ Enhances credibility of exporter

Process of Filing LUT Online

  1. Login to GST Portal with credentials

  2. Navigate to Services → User Services → Furnish LUT

  3. Fill in required details and upload documents

  4. Authorized signatory e-signs the application using DSC/EVC

  5. LUT Acknowledgment is generated

Penalty for Not Filing LUT

  • If LUT is not filed, exporters must pay IGST upfront on exports and claim refunds later.

  • This leads to delayed refunds, blocked funds, and compliance hassles.

Why Choose Us for GST LUT Filing?

  • 📌 Expert handling of GST compliances

  • 📌 Quick online filing with same-day processing

  • 📌 Assistance in preparing required documents

  • 📌 Timely renewal reminders for next year

  • 📌 End-to-end support for exporters