LUT Filing Services
Simplify Your Exports. Save on Taxes. Stay Compliant.
Under the GST regime, exporters of goods or services can file a Letter of Undertaking (LUT) to export without paying Integrated GST (IGST). Our LUT Filing Services help you complete this process quickly, correctly, and with zero hassle.
📘 What is LUT Filing?
An LUT (Letter of Undertaking) is a document that allows exporters to carry out exports without the payment of Integrated Goods and Services Tax (IGST). Filed in Form GST RFD-11, it is a declaration that the exporter will fulfill all GST compliance requirements and adhere to the export timelines specified by the government.
✅ Eligibility for LUT Filing
You are eligible to file an LUT if:
• You are a registered taxpayer under GST
• You are engaged in export of goods or services
• You intend to supply to a Special Economic Zone (SEZ)
• You have not been prosecuted for tax evasion exceeding ₹250 lakhs in the last 5 years
🌟 Advantages of Filing an LUT
• 🚫 No upfront payment of IGST on exports
• 💸 Improves cash flow and working capital efficiency
• ✅ Simplifies export process and compliance
• 📑 Legally compliant with GST norms for zero-rated supplies
• ⏱️ Quick processing and yearly validity
📋 Documents Required for LUT Filing
To file an LUT, you’ll typically need:
1. GSTIN of the business
2. PAN card of the entity
3. Authorized signatory's PAN and Aadhar
4. IEC (Import Export Code)
5. Copy of previous LUT (if available)
6. Address proof and business details
7. Digital Signature Certificate (DSC) or Electronic Verification Code (EVC)
8. Authorization letter (if filed by consultant)
🎯 Objective of LUT Filing
The LUT serves to:
• Promote ease of doing business for exporters
• Avoid IGST blockage and refund complications
• Ensure exporters abide by the conditions for zero-rated supply under GST
• Streamline the compliance burden of exporters
FAQs on LUT Filing
Q1. Is LUT filing mandatory every year?
Yes. It must be filed at the beginning of each financial year.
Q2. Can service exporters file LUT?
Yes, as long as you are GST-registered and provide services to international clients.
Q3. What happens if I export without filing an LUT?
You must pay IGST and then apply for a refund — a slower, more complex process.
Q4. Is there a fee for filing an LUT?
Filing on the GST portal is free. However, professional assistance may incur a nominal fee.
Q5. Can freelancers or startups file an LUT?
Yes, if you are GST-registered and provide export services, you are eligible.
Q6. Is LUT applicable to SEZ suppliers?
Yes. Supplies made to SEZ units or developers qualify as zero-rated supplies, and you can file an LUT to supply without paying IGST.
Q7. Can I file LUT after starting exports?
No. LUT must be filed before you undertake any zero-rated supply without IGST. Filing it late can lead to non-compliance and penalties.
Q8. What is the penalty for exporting without LUT?
If you export without filing an LUT and without paying IGST, you may be liable for:
• Interest and penalties
• Delay in processing exports
• Rejection of tax refunds
Q9. Can an LUT be cancelled or rejected?
Yes. GST authorities can reject your LUT if:
• You are ineligible
• Documents are incorrect
• You were previously prosecuted under tax laws
Q10. What if I miss the annual LUT renewal deadline?
Your LUT will expire at the end of the financial year. If not renewed, you must pay IGST on exports from April 1 onwards until a new LUT is filed and approved.
Q11. Do I need to submit a physical copy of the LUT to the GST office?
No. The LUT is filed completely online through the GST portal using Form GST RFD-11. No physical submission is required.
Q12. Can I modify a filed LUT?
No. Once an LUT is filed and approved, you cannot modify it. If changes are needed (e.g., change in authorized signatory), a new LUT must be filed.
Q13. How do I check the status of my LUT application?
You can log in to the GST Portal, navigate to User Services > View My Submissions, and track your LUT filing status.
Q14. Is LUT filing required for each export transaction?
No. Once approved, an LUT is valid for all exports in that financial year. No need to file for each transaction.
Q15. Is LUT filing available for composition scheme taxpayers?
No. Composition scheme dealers are not eligible to make zero-rated supplies or file LUTs.
Q16. What is the difference between zero-rated and exempt supplies?
• Zero-rated supplies (like exports and SEZ supplies) are eligible for input tax credit (ITC) and refund.
• Exempt supplies are not taxed but do not allow ITC.
Q17. Can I file LUT if I have GST returns pending?
Technically, the portal may allow filing, but having pending returns can lead to rejection or scrutiny by the GST department. It's advisable to clear all pending returns before applying.
Q18. What happens if I export under LUT but fail to receive payment within the allowed time?
As per GST rules, payment must be received within 1 year of issuing the export invoice. Failure to do so:
• Converts the transaction into a deemed taxable supply
• Requires you to pay IGST with interest
Q19. What if I receive part payment after 1 year for export under LUT?
Proportionate IGST will be payable on the unpaid amount. Interest may also apply depending on the delay.
Q20. Is LUT required for merchant exporters?
Yes. If the merchant exporter is raising the invoice for export, they must file an LUT to avoid paying IGST.
Q21. Can I claim input tax credit (ITC) if I file an LUT?
Yes. Filing an LUT does not affect your ITC eligibility. You can still claim ITC on inward supplies related to exports.
Q22. Is LUT required for service exports without foreign exchange?
No. Export of services must involve receipt of foreign exchange or INR as permitted by RBI. If this condition isn’t met, the supply may not qualify as "export," and LUT would not apply.
Q23. Can I use the same LUT across multiple GSTINs (branches)?
No. LUT is GSTIN-specific. If you operate under multiple GST registrations in different states, you must file a separate LUT for each GSTIN.
Q24. Can we file LUT for backdated exports?
No. LUT cannot be applied retrospectively. It must be approved before initiating a zero-rated supply.
