GST LUT Filing for Exporters: Export Without Paying IGST
File your Letter of Undertaking on the GST portal each financial year and export without paying IGST upfront.
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A Letter of Undertaking, or LUT, is a declaration filed on the GST portal that lets a registered exporter supply goods or services without paying integrated tax at the time of export. It is meant for exporters of goods and services and for suppliers to Special Economic Zones, and it must be in force before the zero-rated supply is made. It is valid for one financial year, so it has to be filed again every year. Our team checks your eligibility, files the application in Form GST RFD-11 and makes sure the right LUT details appear on your export invoices.
Who provides this service: our team of Chartered Accountants.
Who Needs GST LUT Filing for Exporters?
- Exporters of goods who want to avoid paying IGST and waiting for a refund
- Software, design, consulting and other service providers billing clients outside India
- Suppliers who sell to SEZ units or SEZ developers
- New exporters who have just obtained an IEC and a GST registration
- Existing exporters whose LUT for the previous financial year has expired
Key Benefits
- Export invoices raised without payment of IGST, which keeps working capital free instead of waiting for a refund
- Annual filing handled before the first export of the new financial year, so no invoices go out without cover
- Eligibility reviewed in advance, including your return filing status and any past proceedings that may affect the choice
- Correct LUT reference noted on invoices and shipping documents so the paperwork is consistent across the chain
- Reminders ahead of each financial year to avoid gaps that expose you to IGST payment and refund delays
- Coordination with your IEC, bank and refund claim for unutilised input tax credit on zero-rated supplies
How It Works
Check eligibility and registration details
We confirm your GST registration is active, returns are filed up to date and no past proceeding blocks the LUT facility. We also check that the bank and IEC details are current on the portal.
Collect authorised signatory details
The LUT must be given by an authorised person of the business. We note the signatory, collect the documents the form asks for and prepare the declaration and witness information required by the portal.
Prepare Form GST RFD-11
We fill in the application on the GST portal with details such as the financial year, nature of the supply and IEC for goods exporters, and review each field before submission to avoid rejection.
Submit with signature
The application is signed using the authorised signatory's digital signature or electronic verification code, as the portal allows for your type of entity. We submit it and keep the acknowledgement reference.
Download and circulate the LUT
Once the LUT is available on the portal, we download it, share it with your accounts and logistics teams and confirm that the reference is quoted on export invoices and, where needed, on shipping documents.
Plan the renewal
We record the financial year covered and set a reminder for the next filing, because an expired LUT means IGST must be paid on supplies made after the gap until the new one is in place.
Documents Required
- GSTIN and GST portal login for the exporting entity
- Importer-Exporter Code, for exporters of goods
- PAN of the entity and of the authorised signatory
- Board resolution or authority letter naming the signatory, for companies and LLPs
- Digital signature certificate of the authorised signatory, where used for signing
- Bank account details registered with GST
- Copy of the previous year LUT, if one was filed
- Details of two witnesses as asked on the portal form
Timeline and Fees
Indicative timeline: Filing can often be completed within a few working days once portal access and signatory documents are ready. Availability of the LUT on the portal depends on the GST system and the processing for your registration.
Professional fee: The professional fee depends on whether this is a first filing or a renewal, the number of GSTINs involved and whether refund support is included. Contact our team with your registration details for a written quote.
What Can Go Wrong if This Is Missed or Done Incorrectly
- Exports invoiced without a valid LUT require IGST payment followed by a refund claim, which delays working capital
- An expired LUT leaves supplies made after the gap exposed to tax and interest
- Incorrect classification of a service as an export can cost the zero-rated treatment and lead to a tax demand
- Failing to realise export proceeds within the permitted period can put the LUT benefit at risk
Frequently Asked Questions
What is a GST LUT and who can use it?
It is an undertaking given to the government that you will meet the conditions for zero-rated supply, such as realising export proceeds and meeting documentation rules. Registered exporters of goods or services and suppliers to SEZ units can use it to supply without paying IGST, provided they meet the eligibility conditions.
When should the LUT be filed?
Before the first export or zero-rated supply of the financial year. It is valid for that financial year only, so it must be filed afresh each year. Filing after exports have already been invoiced creates problems on those earlier invoices, so most exporters file early in April.
What happens if I export without a valid LUT?
You would have to pay IGST on the export invoice and claim a refund afterwards. The refund route works but ties up funds for a period, and it adds compliance steps. Filing the LUT beforehand avoids this, which is why it is treated as a routine start-of-year task.
Do service exporters like software or consulting firms need an LUT?
Yes, if they want to export services without paying IGST. The service must qualify as an export under GST law, which includes conditions such as the recipient being outside India and payment being received in convertible foreign exchange. We review those conditions with you, as a wrongly classified service can lose zero-rating.
Can I still claim input tax credit if I export under LUT?
Yes. Exports under LUT are zero-rated, and you can claim a refund of unutilised input tax credit on the purchases and expenses used for those supplies. The refund is applied for separately and is processed by the tax officer after checks, so keep purchase invoices and shipping records organised.
Can the LUT facility be denied?
Yes. Eligibility conditions apply, including the taxpayer's past record with prosecution for specified offences. A person who does not qualify may need to furnish a bond with security instead. We check your position before filing so you know which route is open and can plan your shipments accordingly.
Official Sources
Rules, forms and fees change. Check the current position on the official portal:
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Last reviewed: . Laws, fees and procedures change; check the official portal before you act.
Disclaimer: The information on this page is for general informational purposes only and does not constitute professional legal, tax or compliance advice. Requirements vary by situation. Please consult a qualified CA or CS for advice specific to your needs. Government fees and timelines are subject to change; verify with the relevant authority before proceeding.