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Export Without IGST Payment

GST LUT Filing

GST LUT allows exporters to supply goods or services without payment of IGST by submitting a Letter of Undertaking on the GST portal. Apply online easily and stay compliant with GST export regulations.

Preparation of LUT Application
Filing of LUT on GST Portal
LUT Acknowledgement
Export without payment of IGST by furnishing LUT
100% Online & Hassle-Free Process

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India

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Apply for GST LUT Online

File your GST LUT online to export goods or services without payment of IGST.

By submitting, you agree to our Terms & Privacy Policy and Data & Consent Policy.

Filing of LUT in GST for Exporters

Are you an exporter looking to simplify your business operations? The GST LUT Form is an essential document that enables you to seamlessly conduct your export transactions without paying Integrated Goods and Services Tax (IGST) at the time of supply. Taxcom Technologies is here to assist you in efficiently completing the GST LUT filing process, making your export journey smoother than ever.

What is LUT in GST?

LUT full form is Letter of Undertaking. It holds significant relevance within the context of the Goods and Services Tax (GST) framework. This document serves as a powerful tool for exporters, allowing them to export goods or services without the obligation of immediate tax payment.

GST LUT Form for Exporters

For all registered taxpayers engaged in the export of goods or services, it is mandatory to provide a Letter of Undertaking (LUT) using the Form GST RFD-11 form on the GST portal. This obligation is essential to facilitate exports without paying Integrated Goods and Services Tax (IGST).

Why GST LUT Filing is Essential?

Export Without Paying IGST

Filing a GST LUT allows exporters of goods or services to make zero-rated supplies without payment of IGST, helping preserve working capital.

Avoid Refund Delays & Cash Blockage

By exporting under LUT, businesses avoid IGST refunds, reducing compliance burden, processing delays, and cash flow blockage.

Valid for One Financial Year

GST LUT is valid for one financial year and must be renewed annually to continue exporting without IGST.

Preserve Working Capital

Exporters can use their funds for business growth instead of blocking them in tax payments and waiting for refunds.

Eligibility Criteria for LUT registration

The eligibility criteria to obtain a LUT certificate include the following:

Intent to Supply

The applicant should intend to supply goods or services within India, to foreign countries, or to Special Economic Zones (SEZs).

GST Registration

The entity seeking to avail the benefits of an LUT should be registered under the GST framework.

Tax-Free Supply

The desire to supply goods without the imposition of integrated tax is an essential requirement for LUT application.

Documents required for LUT under GST

To apply for a Letter of Undertaking (LUT) under GST, you'll need the following documents:

  • LUT Cover Letter signed by authorized person
  • Copy of GST Registration Certificate
  • PAN Card of Entity
  • KYC of Authorized Person
  • GST RFD-11 Form
  • Copy of IEC Code (if involved in exports)
  • Cancelled Cheque from business bank account
  • Authorized Letter granting power to signatory

Simple packages. Transparent pricing.

Registration fees are charged at cost. Upgrade or add services anytime.

GST LUT Form – Basic

Filing of GST LUT Form for Exporters. Stay compliant and export without IGST payment.

What's included:

Preparation of LUT Application

Filing of LUT on GST Portal

LUT Acknowledgement (FY-wise)

Export/SEZ Invoice on Taxcom

Compliance Reminder Alerts

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Taxcom Technologies seamlessly provides customized accounting services for businesses with turnover up to 40 lakhs.

What's included:

Dedicated Accountant

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What's included:

Monthly Financial Reporting & Analysis

Flash Reports

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Annual Tax Consultation

Income Notice Support

GST LUT Filing in various States

Frequently Asked Questions

What is LUT full form?
LUT full form is "Letter of Undertaking." It is a document that allows Indian exporters to export goods and services without paying Integrated Goods and Services Tax (IGST) upfront.
What is LUT in GST?
In the context of GST, LUT is a declaration filed by exporters to export goods or services without payment of IGST. It is filed in Form GST RFD-11.
What is LUT in export and why is it important?
LUT is important for exporters as it allows them to make zero-rated supplies without blocking their working capital in tax payments and then waiting for refunds.
How would I know that the process of furnishing the LUT has been completed?
Once you file the LUT on the GST portal, an Acknowledgement Reference Number (ARN) is generated, which serves as proof of completion.
Is it possible to view the LUT application after filing?
Yes, you can view and download your filed LUT application and acknowledgement from the "Services" section on the GST portal.
Is it mandatory to file GST LUT?
It is mandatory if you want to export goods or services without payment of IGST. If you don't file LUT, you must pay IGST and then claim a refund.
What happens when the exporter fails to furnish the LUT?
If an exporter fails to furnish LUT, they must pay IGST on all export supplies and then apply for a refund of the tax paid.
Who is eligible to furnish LUT under GST?
Any registered taxpayer who intends to export goods or services from India or to SEZ units/developers is eligible, provided they haven't been prosecuted for tax evasion exceeding ₹2.5 crore.
Who is not eligible to furnish under GST?
Taxpayers who have been prosecuted for any offence under the CGST Act or the IGST Act where the amount of tax evaded exceeds ₹250 lakh are not eligible.
What are the documents required for LUT under GST?
Key documents include the GST registration certificate, PAN card, KYC of authorized signatory, and a signed cover letter.

Talk to an Export Expert

Get your export compliance queries resolved instantly.

By submitting, you agree to our Terms & Privacy Policy and Data & Consent Policy.

Why Taxcom Technologies for GST LUT?

Expert Guidance

Our team ensures your LUT application is error-free and filed correctly as per latest regulations.

Preserve Capital

We help you set up the LUT quickly so you can start exporting without blocking your cash flow.

Annual Renewal

We provide timely reminders and assistance for annual LUT renewals every financial year.

End-to-End Support

From GST registration to LUT filing and export documentation support.

Start Exporting Without IGST Today

Don't let tax payments block your working capital. Get your GST LUT filed quickly and legally with Taxcom Technologies.

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