GST LUT Filing — Accurate, On Time, CA-Reviewed
Filing of Letter of Undertaking (LUT) for exporters to supply goods or services without payment of IGST — prepared and filed by a CA-led team.
For
Goods & services
Valid for
Financial year
Mode
100% online
Your LUT, tracked
Sample status view
- Eligibility checkedDone
- LUT preparedDone
- Filed on GST portalIn progress
- AcknowledgementNext
- Renewal reminder setNext
What Is GST LUT Filing?
Exports of goods and services are treated as zero-rated supplies under GST. That means no tax is ultimately borne on the export, but there is a practical question: do you pay IGST on the export and then claim a refund, or do you export without paying IGST in the first place? Most exporters prefer the second route because it keeps working capital free. To use it, you must furnish a Letter of Undertaking (LUT) on the GST portal.
A Letter of Undertaking is a declaration to the department, filed online in the prescribed form, that you will export within the prescribed time and comply with the conditions of the law. Once your LUT is accepted, you can issue export invoices without charging IGST, while still being eligible to claim a refund of input tax credit that accumulates on your purchases. The facility is generally available to registered exporters who meet the eligibility conditions, and it is typically furnished for each financial year.
Taxvio's CA-assisted team takes care of the whole process. We check your eligibility, prepare the undertaking correctly, file it on the GST portal, follow up on the acknowledgement and remind you to renew it for the next financial year. You get a fixed quote before we begin, and we make sure the LUT is in place before your first export invoice, because that is where most exporters go wrong.
Why Professional GST LUT Filing Pays Off
Export without paying IGST
Issue export invoices without IGST, so you do not block funds waiting for a refund.
Refund of accumulated credit
Input tax credit that builds up on your purchases can still be claimed as a refund, subject to the rules.
Better cash flow
Money stays in your business instead of being locked up with the government after each shipment.
Cleaner export invoices
Invoices correctly state the LUT, which avoids queries from customs, banks and buyers.
Never miss renewal
We track the financial-year renewal so your next export is never held up.
Stay compliant
Exporting without a valid LUT can mean IGST liability with interest, which is avoidable.
LUT or Pay IGST? Find Your Route in 20 Seconds
Exporters have two broad options: export under an LUT without paying IGST, or pay IGST and claim a refund later. Answer three quick questions for an indication. Our CA confirms the right route for your business.
What do you supply?
Have you been prosecuted for a tax offence above the prescribed amount?
Do you want to avoid locking up cash in IGST?
Indicative only. Eligibility conditions are set by law and notification and are confirmed by our CA.
What You Get With GST LUT Filing
Eligibility check
We confirm that you are a registered person who can furnish an LUT, and check for conditions, such as past prosecution for tax offences above the prescribed amount, that would make you ineligible.
LUT preparation
We prepare the undertaking with the correct details, financial year and signatory, and check that it matches your registration records.
Online filing
We file the LUT on the GST portal on your behalf, using the registered authorised signatory, and confirm that it is submitted correctly.
Acknowledgement support
We obtain and share the acknowledgement, guide you on referencing the LUT on export invoices, and help if the portal raises a query.
Who Needs a GST LUT
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Goods exporters
Manufacturers, traders and merchant exporters shipping goods out of India.
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Service exporters
IT, consulting, design and other service providers billing overseas clients.
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SEZ suppliers
Businesses supplying to Special Economic Zone units or developers without IGST.
Is Your LUT Filed in Time? Check the Dates
The most common LUT problem is timing: exporting before the LUT is in place, or carrying over last year's LUT into a new financial year. Enter your dates to check. An LUT is generally furnished for a financial year, which runs from 1 April to 31 March.
Indicative only. Validity and conditions follow current GST rules; our CA confirms your position.
Documents Required for GST LUT Filing
The core requirements are your GSTIN, PAN and details of any previous LUT. Choose your type of export for the full checklist.
Goods exports generally need an IEC along with GST registration for shipping and refund processes.
Your document checklist
0/5 ready
How Our GST LUT Filing Works
- 1
Eligibility consultation
We understand what you export, where and how often, and confirm that you can furnish an LUT and which form applies.
- 2
Collect details & documents
You share your GSTIN, PAN and details of any previous LUT. We check them against your registration records.
- 3
Prepare the undertaking
We prepare the LUT for the correct financial year with the right signatory and declarations, and share it with you for approval.
- 4
File on the GST portal
We file the LUT using your registered credentials or digital signature, as required, and confirm the submission.
- 5
Acknowledgement & invoice guidance
You receive the acknowledgement and a note on how to mention the LUT on export invoices.
- 6
Renewal reminder
We note the financial-year validity and remind you before the next April so exports continue without a break.
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What does it cost?
There is generally no government fee for furnishing an LUT on the portal. Our professional fee depends on your type of export and whether you need several years or renewals, and you receive a written quote before we start.
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How long does it take?
Once documents are in order, filing is typically quick. Timelines for acknowledgement depend on the portal and any query raised, and we track it for you. File before your first export of the year.
Common GST LUT Mistakes to Avoid
Exporting before the LUT is accepted
An export made without a valid LUT can attract IGST liability with interest, which is avoidable with timely filing.
Forgetting annual renewal
An LUT is generally furnished for each financial year, so a new one is needed as the year changes.
Wrong details or signatory
Mismatches in name, GSTIN or signatory can lead to rejection or later queries.
Not mentioning the LUT on invoices
Export invoices should reference the LUT, or banks and customs may raise questions.
Ignoring eligibility conditions
Certain past tax offences can make a person ineligible; check before you plan exports around an LUT.
Also see GST return filing and all GST services for export refunds and compliance.
GST LUT — Frequently Asked Questions
A Letter of Undertaking (LUT) is a declaration furnished on the GST portal by an exporter, stating that the person will fulfil the conditions of export. Once accepted, exports of goods or services can be made without paying IGST.
Generally any registered person who supplies goods or services for export, or supplies to an SEZ, can furnish an LUT, unless they are barred by the conditions in the law, such as certain past prosecution for tax evasion above a prescribed amount.
No. An exporter may instead pay IGST on the export and claim a refund. But paying and waiting for a refund blocks working capital, so most exporters furnish an LUT.
An LUT is a simple undertaking, while a bond is a security-backed commitment which may be required where an LUT is not available. Eligible exporters generally prefer an LUT because it needs no bank guarantee.
An LUT is generally furnished for a financial year, so you need to submit a fresh one every year before making exports under it. Our team tracks the renewal and confirms current rules for you.
Before you issue the first export invoice without IGST in the financial year. Filing after the export means IGST was not payable under a valid LUT at the time, which can create liability.
Yes. Exporting without paying IGST does not stop you from claiming a refund of unutilised input tax credit, subject to the conditions and limits in the law.
Your GSTIN, PAN and details of any previous LUT, plus authorised signatory details. Goods exporters generally need an IEC as well. Our checklist on this page lists what applies to you.
A rejection usually relates to eligibility or a detail mismatch. We find the reason, correct it and re-file, or advise on the alternative route of paying IGST or furnishing a bond.
Yes. Export invoices issued without IGST should carry the LUT reference as per the rules. We guide you on the wording and details to include.
Yes. We can handle GST returns and refund applications for exporters, so your LUT, invoices and refunds all line up.
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