GST LUT (Letter of Undertaking)

What is LUT in GST?

A Letter of Undertaking (LUT) in GST is a document that exporters are required to file with the GST Department in order to export goods or services without paying Integrated GST (IGST). Instead of paying IGST first and then applying for a refund later, filing a GST LUT Letter allows businesses to make zero-rated exports directly. This saves time, effort, and avoids blockage of working capital.

The LUT acts as a declaration by the exporter that they will comply with all GST rules while exporting. Once filed, the LUT remains valid for one financial year and needs to be renewed annually. Filing it online through the GST portal has made the process simple and quick for businesses engaged in exports.

Who Needs a GST LUT Letter?

A GST LUT Letter of Undertaking is mainly required by exporters of goods and services who do not want to pay IGST at the time of making exports. It is also necessary for businesses that supply goods or services to Special Economic Zones (SEZs) without charging IGST. In simple terms, if you are a business that makes zero-rated supplies under GST, you must file LUT to enjoy tax-free exports.

This facility is especially useful for exporters, service providers working with foreign clients, and businesses dealing with SEZ units, as it helps them avoid unnecessary tax payments and improves cash flow. By filing LUT in GST, businesses can focus on expanding their global trade without financial stress.

Why Tax Intelligence for GST LUT Filing?

Tax Intelligence provides expert assistance in GST LUT filing online, ensuring error-free submission and timely approval. Our team prepares the required documents, files the LUT on the GST portal, and keeps you updated at every stage. With transparent pricing and dedicated support, Tax Intelligence has become a trusted partner for exporters across India.

We also provide services like Start up advisory, Secretarial compliance services, PAN and TAN application, DIN Apply, GST registration, Trademark registration, GST / Income tax return filing and many more GST LLP Filing.