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What is LUT Filing?
Tax-Free Exports for GST-Registered Businesses
A Letter of Undertaking (LUT) is a document filed by GST-registered exporters to claim exemption from paying Integrated Goods and Services Tax (IGST) on exports. By filing LUT, businesses can export goods or services without paying IGST and avoid the hassle of claiming tax refunds later. It's mandatory for exporters who wish to make zero-rated supplies without payment of tax under bond or LUT.
LUT filing is valid for one financial year and must be renewed annually. Businesses involved in international trade, including service exports, must ensure timely filing to maintain seamless operations, reduce working capital blockage, and remain compliant with GST laws.
Who Should File LUT?
Eligibility Criteria
- GST-registered exporters of goods and services
- Businesses making zero-rated supply without IGST
- Entities not prosecuted for any offense involving ₹2.5 crore or more
- Exporters of SEZ goods/services
- Freelancers providing services outside India
Why File LUT?
Save Tax & Simplify Exports
No IGST on Exports
Exporters can supply goods or services internationally without paying Integrated GST, eliminating the need to claim refunds later and ensuring smooth operations.
Improves Cash Flow
By not blocking capital in taxes, LUT filing helps maintain healthy cash flow, supporting working capital and reducing financial strain on exporters.
Hassle-Free Process
LUT can be filed online easily via the GST portal, reducing paperwork, saving time, and simplifying compliance for eligible exporters.
Boosts Export Growth
Zero-rated supplies without tax burden make your exports more competitive globally, allowing businesses to grow and enter new markets easily.
Avoids Penalties
Filing LUT on time helps avoid penalties or interest due to unpaid IGST on exports, ensuring legal compliance and peace of mind.
Faster Business Expansion
LUT simplifies cross-border transactions, helping businesses focus on scaling internationally without delays due to refund claims or tax blocks.
Documents Required
Prepare These in Advance
- GST registration certificate
- PAN card of the business
- IEC (Import Export Code), if available
- Previous LUT copy (if applicable)
- Authorized signatory's PAN and Aadhar
- Cancelled cheque or bank details
- Digital Signature Certificate (DSC) for companies
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