GST LUT Filing for Exporters
File the annual letter of undertaking so you can export goods or services without paying IGST upfront.
Exports under GST are zero-rated, which means no tax should ultimately stick to an exported supply. There are two ways to achieve that: pay IGST on the export and claim a refund, or export without paying tax at all under a letter of undertaking.
The LUT is the better route for most exporters because it avoids blocking working capital in a refund claim. You file it once for the financial year and export tax-free for the whole of it.
What this costs
GST LUT Filing
₹2,754 plus GST
- Preparation of LUT Application
- Letter of undertaking filed on the GST portal
- LUT Acknowledgement (FY-wise)
- Compliance Reminder Alerts
Who can file an LUT
The facility is open to any registered person exporting goods or services, or supplying to a special economic zone, with one significant exclusion.
- Available to exporters of goods and of services
- Available for supplies made to an SEZ developer or unit
- Not available to a person prosecuted for tax evasion exceeding the prescribed amount
- Those excluded must furnish a bond with a bank guarantee instead
It expires every financial year
An LUT is valid only for the financial year in which it is furnished. A fresh one must be filed at the start of each new year, and this is where exporters most often slip.
If you export while no valid LUT is in force, the supply is not covered and IGST becomes payable on it, recoverable only through the slower refund route. Filing in early April each year is the simplest safeguard.
What you undertake
- To complete the export within three months of the invoice date, or such period as is allowed
- To realise export proceeds in convertible foreign exchange within the permitted period
- To pay the tax with interest if the export does not take place within that time
- To abide by the GST law in respect of exports
How we handle it
- 1 Checking eligibility We confirm you are not within the excluded category, which would require a bond and bank guarantee instead.
- 2 Preparing the undertaking Form GST RFD-11 is prepared with the witness particulars and the export details.
- 3 Filing The LUT is filed on the GST portal and signed digitally or through electronic verification.
- 4 Acknowledgement The acknowledgement with the reference number is issued immediately and handed to you for your export documentation.
- 5 Annual reminder We record your renewal date so a fresh LUT is filed at the start of the next financial year.
Frequently asked questions
How long is an LUT valid?
For the financial year in which it is filed. A fresh LUT is required each year, and exports made without a valid LUT in force attract IGST.
Is there a government fee?
No. Filing on the GST portal is free. What you pay us is the professional fee for preparing and filing it correctly.
What if I export without an LUT?
You must pay IGST on the export and claim a refund afterwards, which blocks working capital for months. It is recoverable but slower and more work.
Do service exporters need one?
Yes, if you want to export services without paying IGST. The same facility applies to services as to goods.
Who can be a witness?
Two independent persons whose name, address and occupation are given in the form. They do not need to appear anywhere or sign in person.
What is not included. Government fees, statutory charges, stamp duty, court and registry fees, digital signature costs and any third-party professional charges are separate and payable at actuals. GST applies on professional fees where indicated. Prices shown are indicative and may change without notice; we confirm the total in writing before any work begins — see our terms on pricing.
Talk to us about GST LUT Filing for Exporters
Share your requirement and our team will confirm the documents needed, the exact charges and a realistic timeline — usually the same working day.
- Expert document checking before submission
- Regular status updates on WhatsApp
- Transparent professional charges
- Assistance in Marathi & English
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