Export Hassle-Free with LUT Filing under GST
Submit your Letter of Undertaking (LUT) online and export goods or services without paying IGST.
Exporters can avoid upfront IGST payments by filing an LUT under GST. It simplifies documentation and speeds up the export process. Businesses get smoother customs clearance with reduced financial blockage. LUT filing helps maintain full GST compliance for export activities. Ideal for regular exporters aiming for faster, hassle-free operations.
GST LUT FORM
GST LUT Form (Letter of Undertaking) is a document that allows exporters to export goods or services without paying IGST (Integrated GST) at the time of export.
LUT stands for Letter of Undertaking.
It is a declaration that a registered taxpayer (exporter) submits to the government, promising that they will:
● Export goods or services within the specified time, and
● Follow all GST laws and regulations.
By filing LUT, the exporter does not need to pay IGST upfront on exports or supplies to SEZ units
Benefits of Filing LUT
- No need to block funds by paying IGST on exports.
- Easier cash flow for exporters.
- Simple and paperless online filing process.
Who Can File LUT?
Any registered taxpayer who:
- Exports goods or services, or
- Supplies to SEZ (Special Economic Zone) units or developers,
can file LUT — provided they have not been prosecuted for tax evasion of ₹2.5 crore or more under any law.
Validity
- The LUT is valid for one financial year.
- It must be renewed every year.
Documents Required for LUT
(Letter of Undertaking) under GST
- GST Registration Certificate
- Pan Card of the Entity
- IEC Certificate ( Import Export Code )
- Cancelled Cheque
- Previous LUT (if Applicable and have )
- Entity’s Letterhead
- Authorized Signatory details (DSC or EVC Required of the Authorized Person )
