LUT Form export without paying IGST, every financial year.
End-to-end LUT (Letter of Undertaking) filing services in Mumbai and across India — annual LUT renewal, LUT for goods and services exporters, LUT for SEZ supplies, LUT for merchant exporters, and LUT for zero-rated supplies under the IGST Act.
The Letter of Undertaking (LUT) is a declaration filed by an eligible exporter in Form GST RFD-11 on the GST portal, allowing them to export goods and services without paying Integrated GST (IGST) at the time of export. Without a valid LUT, an exporter must first pay IGST on the export invoice and then claim a refund — a process that locks working capital and involves considerable compliance. Filing a LUT eliminates this requirement entirely.
LUT filing is available to any GST-registered exporter who has not been prosecuted for tax evasion exceeding Rs 2.5 crore. It is valid for the entire financial year and must be renewed at the start of each financial year. The LUT applies to exports of goods, export of services, and supplies to Special Economic Zones (SEZ). Casual taxable persons and non-resident taxable persons are not eligible to file a LUT and must instead furnish a bond with a bank guarantee.
Our LUT practice covers eligibility assessment, preparation of the LUT application in Form GST RFD-11, upload of required documents on the GST portal, ARN generation, acknowledgement of acceptance, and annual renewal reminders. We also assist with LUT for SEZ supplies, LUT for merchant exporters supplying to export-oriented units, and correction of LUT rejection notices where the initial application contained errors.
Our LUT Services
New LUT Filing
First-time LUT application in Form GST RFD-11 on the GST portal for goods and services exporters.
Annual LUT Renewal
Renewal of LUT at the start of each financial year before the first export invoice is raised.
LUT for Services Export
LUT filing for IT, consulting, finance, and other service exporters supplying to overseas clients.
LUT for SEZ Supplies
LUT filing for zero-rated supplies to Special Economic Zone units and SEZ developers.
LUT for Merchant Exporters
LUT filing for merchant exporters procuring goods from manufacturers for export at concessional tax rates.
LUT Rejection Response
Reply to LUT rejection notices and resubmission with corrected documentation on the GST portal.
LUT Status Tracking
Tracking of LUT application status, ARN verification, and download of accepted LUT certificate.
Export Compliance Advisory
Advisory on IGST refund vs LUT route, export invoice requirements, FIRC, and GSTR-1 export reporting.
Our LUT Filing Workflow
Eligibility Check
Confirm exporter status, absence of prosecution bar, and applicability to goods, services, or SEZ supply.
Document Preparation
Prepare LUT application, authorised signatory details, and supporting business registration documents.
Portal Filing
Submit Form GST RFD-11 on the GST portal with digital signature or EVC authentication.
ARN Generation
Obtain Application Reference Number and download the accepted LUT for records.
Annual Renewal
Renew LUT at the start of each financial year with updated details and re-filing on the portal.
Benefits of Filing a LUT
Frequently Asked Questions
A Letter of Undertaking (LUT) is a declaration in Form GST RFD-11 filed by an eligible exporter allowing them to supply goods or services for export or to SEZ without paying IGST. It is valid for the full financial year.
Any GST-registered exporter who has not been prosecuted for tax evasion exceeding Rs 2.5 crore in the preceding financial year is eligible to file a LUT. Casual taxable persons are not eligible.
A LUT is a self-declaration with no bank guarantee required, available to eligible exporters. A bond, furnished with a bank guarantee, is required by exporters who do not qualify for a LUT, such as those with prior prosecutions.
A LUT should be filed at the beginning of each financial year before the first export invoice is raised. Exports made without a valid LUT require IGST payment, which can later be claimed as a refund.
GST registration certificate, PAN, details of authorised signatory, previous year's export turnover details, and a self-declaration of non-prosecution. No bank guarantee is required for the LUT route.
Need Your LUT Filed This Year?
Ensure your exports are covered with a valid LUT before you raise your first export invoice. Our team files and renews your LUT quickly and accurately.
File My LUT Now or call +91 9819 000 511