GST LUT Filing for Exporters
A Letter of Undertaking lets you export goods or services without paying IGST upfront and claiming a refund later — we file it before your financial year's exports begin, so your cash isn't tied up waiting for a refund.
Exporters have a choice under GST: pay IGST on exports and claim a refund afterward, or file a Letter of Undertaking (LUT) and export without paying IGST at all. For most regular exporters, the LUT route is the more practical one — it keeps working capital free instead of parked with the department pending a refund. The LUT is filed once for a financial year and needs to be in place, or at least applied for, before the relevant exports go out.
The filing itself is straightforward once eligibility is confirmed — most of the actual work is making sure your export documentation (invoices, shipping bills, and bank realisation certificates where relevant) lines up with what a self-declaration like the LUT expects, so it isn't second-guessed later.
Documents Required
- GST registration certificate and GSTIN
- PAN of the business and the authorised signatory
- Details and ID proof of two independent witnesses
- Import Export Code (IEC), where applicable
- Authorisation letter or board resolution for the signatory
- Previous LUT reference number, if renewing for a new financial year
How It Works
Eligibility Check
We confirm you qualify to file an LUT rather than the pay-IGST-and-refund route, and that no compliance issue would block it.
Document Preparation
Witness details, authorisation, and the LUT form itself are prepared and checked against what the portal expects.
Online Filing
Filed on the GST portal for the relevant financial year.
Acknowledgement & Renewal Tracking
You get the filed LUT and an acknowledgement reference number; we flag when it's due for renewal the following year, since it doesn't carry over automatically.
Exporting before your LUT is filed? Every shipment before it's in place needs IGST paid and refunded separately.
WhatsApp UsFAQ
Do I need to file a fresh LUT every year?
Yes — an LUT is valid for one financial year only. It needs to be filed again at the start of each new financial year to keep exporting without paying IGST upfront; we track this so the renewal doesn't get missed.
What happens if I export without an LUT in place?
You'd typically need to pay IGST on that export and then claim it back as a refund — which works, but ties up working capital and adds a refund-filing step. Getting the LUT filed before exports begin avoids that altogether.
Is everyone eligible to file an LUT instead of paying IGST?
Most regular exporters are, but there are situations — such as a history of certain tax offences above a specified threshold — where the LUT route isn't available and the pay-and-refund route applies instead. We check this as the first step.
Do I need witnesses to file an LUT?
Yes, the LUT form requires details of two independent witnesses. We'll tell you exactly what's needed from them so it doesn't hold up filing.
Still have a question? WhatsApp us directly — no call centre, no queue.
Related GST Services
Ready to File Your LUT?
Send us your GST and export details on WhatsApp — we'll confirm eligibility and get the LUT filed before your next shipment.