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IndianTaxPert — Simplifying Business Registration & Compliance in India | Company Incorporation • LLP Formation •
Export goods or services without paying IGST by filing your GST LUT (Letter of Undertaking) online with IndianTaxExpert. Our experts help you complete the process smoothly so your exports remain uninterrupted and fully compliant with Section 16 of the IGST Act, 2017.
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LUT stands for Letter of Undertaking, governed by Section 16 of the IGST Act, 2017 and implemented through Rule 96A of the CGST Rules, 2017. It allows exporters to supply goods or services without paying IGST upfront.
Think of LUT as a legal assurance given to the government confirming that you will comply with export rules. Once filed, it remains valid for one financial year (April to March) and is accepted automatically after ARN generation, as clarified in Circular No. 40/14/2018-GST.
Why LUT is Important for Exporters
| S.No | Topic | Explanation |
|---|---|---|
| 1 | Zero-Rated Exports | Exports are treated as zero-rated supplies under Section 16(1) of the IGST Act, ensuring no GST burden on exporters. |
| 2 | Cash Flow Issue | Without LUT, exporters must first pay IGST and later claim a refund under Section 54 of the CGST Act, causing working capital blockage. |
| 3 | LUT Advantage | Filing LUT once a year in Form GST RFD-11 allows exports without IGST payment, keeping funds available for business growth. |
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Who Can File LUT in GST?
As per Notification No. 37/2017-Central Tax, LUT filing is allowed for almost all exporters meeting basic compliance conditions.
- GST Registered Entity: Mandatory under Rule 96A, even if turnover is below the GST threshold.
- Exporter of Goods or Services: Includes physical exports, SEZ supplies, IT services, consultancy, freelancing, etc.
- Clean Compliance Record: No prosecution for tax evasion exceeding ₹2.5 crore under any Central Act.
If Not Eligible
Exporters prosecuted for serious tax evasion can still export legally by furnishing a bond with bank guarantee.
IndianTaxExpert provides complete assistance for both
LUT filing and Bond with Bank Guarantee,
ensuring uninterrupted export operations.
Benefits of Filing LUT Under GST
No IGST Payment
Avoid paying IGST upfront and eliminate refund waiting periods.
Better Cash Flow
Working capital remains free for business growth and operations.
Competitive Export Pricing
No tax loading on export invoices improves global competitiveness.
Once-a-Year Filing
One LUT covers unlimited exports for the entire financial year.
Instant Approval
ARN generated within minutes with automatic system acceptance.
Legal Compliance & Credibility
Recognised exporter status with full legal backing under GST law.
GST LUT Filing – Documents & Process
Filing LUT under GST allows exporters to supply goods or services without payment of IGST, ensuring smooth exports and uninterrupted cash flow.
Documents Required for GST LUT Filing
- GST Registration Certificate
- Authorized Signatory KYC
- Previous Year LUT (for renewal)
- Authorization Letter
- Details of Two Witnesses
Note: Physical submission is no longer required.
LUT filing is completely online and paperless through the GST portal.
Important Reminder
LUT once approved can be used for all exports during the financial year. Always keep a downloaded copy for banks, customs authorities, and internal records.
Step-by-Step Process to File LUT in GST Portal
Step 1
Login to GST Portal
Visit www.gst.gov.in and log in using valid GST credentials.
Step 2
Navigate to LUT Option
Go to Services → User Services → Furnish Letter of Undertaking (LUT).
Step 3
Select Financial Year
Choose the applicable financial year carefully.
Step 4
Upload Previous LUT
Renewal applicants must upload last year’s LUT.
Step 5
Enter Witness Details
Provide names and details of two independent witnesses.
Step 6
Accept Declarations
Confirm compliance under Rule 96A of GST laws.
Step 7
Verify & Sign
Submit the LUT using DSC or EVC.
Step 8
Submit & Download
LUT is instantly accepted and ARN is generated.
GST LUT Renewal – Important Timeline
- LUT validity is limited to one financial year only.
- Renewal window generally opens around 15th March.
- Exporting without valid LUT from 1st April requires IGST payment.
- Set renewal reminders early to avoid compliance and cash flow issues.
