GST LUT Filing
GST LUT (Letter of Undertaking) is a document filed by exporters to supply goods or services without payment of IGST under bond or LUT, as per rule 96A of CGST Rules. It is mandatory for businesses making zero-rated supplies (exports) who wish to claim exemption from paying Integrated GST at the time of export.
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Benefits of GST LUT Filing
Export Without Payment of IGST
Faster Refund Processing for Input Tax Credit
Ease of Doing Business for Exporters
Avoid Blocking of Working Capital
Compliance with Zero-Rated Supply Regulations
Applicability
GST LUT Filing is applicable to:
Exporters of goods or services
Suppliers to SEZ units or developers
Businesses making zero-rated supplies without IGST payment
Entities with clean GST compliance records (no tax evasion, prosecution >₹250 lakh)
Who should file:
Registered taxpayers under GST intending to export without IGST
Businesses engaged in foreign or interstate zero-rated supplies
Process
Eligibility Check
Ensure the exporter qualifies for LUT filing.Drafting the LUT Application
Prepare the Letter of Undertaking as per GST norms.Online Filing on GST Portal
Submit LUT online with verification and supporting details.Acknowledgment Generation
Obtain confirmation and download filed LUT.Annual Renewal Tracking
Keep track of yearly expiry and file before the new financial year.
Documents Required
GSTIN and login credentials
Authorized signatory PAN
Copy of IEC (Import Export Code)
Previous year’s LUT (if any)
Authorization letter/board resolution
Address proof and identity documents of signatory
What You’ll Get
End-to-end GST LUT filing assistance
Expert verification of eligibility
Filing confirmation with acknowledgment
Timely renewal reminders
Support for zero-rated supply compliance
Frequently Asked Questions
LUT must be filed at the beginning of each financial year to remain valid for that year.
Yes, but you’ll need to pay IGST and claim a refund, which can block working capital.
Yes, both goods and services exporters can file LUT to avoid paying IGST.
You may face non-compliance issues, interest liability, and refund delays.
Yes, LUT is valid for one financial year and must be renewed annually.
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