LUT under GST Registration

Export goods or services without payment of IGST by filing a Letter of Undertaking (LUT), wherever eligible under GST provisions.

GST Compliance

File your Letter of Undertaking under GST for eligible zero-rated exports without payment of integrated tax.

Easy & Transparent

Simple documentation and end-to-end assistance with LUT preparation and filing.

Business Benefits

Support eligible exporters in managing GST on export transactions and working capital requirements.

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Why Should You File LUT under GST?

Export Without Payment of IGST

Eligible exporters can make qualifying exports without payment of integrated tax by furnishing a valid LUT, subject to applicable GST provisions.

Working Capital Support

Exporting under LUT may help eligible businesses avoid paying IGST upfront on qualifying exports.

GST Compliance

Maintain appropriate documentation for eligible zero-rated supplies under GST.

Export Business Convenience

Simplify the GST process for businesses regularly undertaking eligible exports.

Our LUT Filing Process

A simple, transparent, and efficient process to file your Letter of Undertaking under GST.

01

Eligibility Assessment

Review your business activities and determine whether LUT filing is applicable.

02

Information & Document Collection

Collect GSTIN, business details, authorized signatory details and other applicable information.

03

LUT Preparation

Prepare the Letter of Undertaking accurately as per the applicable GST requirements.

04

Online Filing

Submit the LUT through the GST portal.

05

Verification

Complete applicable authentication and verification requirements.

06

LUT Acknowledgement

Obtain the applicable acknowledgement/reference for the filed LUT.

Documents & Information Required

GSTIN Details

Active GST registration and GSTIN details of the exporter.

Business Details

Legal name, address and nature of export activities.

Authorized Signatory Details

Details of the person authorized to furnish the LUT.

Export Details

Information relating to the nature of goods or services proposed to be exported, wherever applicable.

Supporting Information

Any additional information required based on the business structure and applicable GST requirements.

Ready to File Your LUT?

Get your GST LUT filing completed with professional assistance.

Why Choose LegalRotate Advisors

We help businesses build a strong legal foundation.

Experienced Professional

Experts in company law and compliance.

Affordable Pricing

Transparent pricing with no hidden cost.

Timely Delivery

We value your time and ensure quick turnaround.

Post-Registration Support

Ongoing compliance and advisory support.

Frequently Asked Questions

LUT stands for Letter of Undertaking. Eligible registered exporters can furnish an LUT to export qualifying goods or services without payment of IGST, subject to applicable conditions.

Eligible registered persons undertaking qualifying zero-rated supplies may furnish an LUT subject to the applicable GST rules and conditions.

Not necessarily. An eligible exporter may use LUT where the applicable GST provisions permit exports without payment of IGST.

No. LUT only relates to the applicable tax treatment of qualifying exports. Other GST return, invoicing, documentation and compliance requirements continue to apply.

Yes. LUT filing is available through the GST system, subject to applicable requirements.