GST LUT Filing is the process that allows exporters to supply goods or services without paying IGST by submitting a Letter of Undertaking under GST regulations.
Key Benefits
Key Benefits
GST LUT filing allows exporters to supply goods or services without paying IGST, helping improve cash flow and reduce tax burden. It enables smooth and cost-effective international trade by removing the need for upfront tax payment. Businesses can operate more competitively in global markets due to reduced financial blockage. LUT filing also ensures full compliance under the GST system managed by the Goods and Services Tax Network (GSTN). Overall, it supports hassle-free exports, better liquidity, and efficient tax management for businesses engaged in international trade.
Learn MoreOverview
GST LUT (Letter of Undertaking) Filing is a facility under the GST system that allows registered exporters to supply goods or services without paying Integrated Goods and Services Tax (IGST) at the time of export. It is filed electronically on the GST portal managed by the Goods and Services Tax Network (GSTN). This mechanism helps exporters improve cash flow by avoiding upfront tax payments and ensures smooth, cost-effective international trade. The LUT is generally valid for one financial year and must be renewed annually to continue exporting without IGST payment.
Learn MoreEligibility Criteria
Any registered exporter under GST is eligible to file a Letter of Undertaking (LUT) to export goods or services without payment of IGST. The business must hold a valid GST registration under the Goods and Services Tax Network (GSTN). LUT filing is generally allowed for all exporters except those who have been prosecuted for tax evasion exceeding a specified limit under GST law. The applicant must be engaged in export of goods or services and should comply with all GST filing requirements. The LUT must be filed online and is valid for one financial year.
Learn MoreDocuments Required
Documents Required GST certificate (GSTIN) PAN card of business Aadhaar of owner / directors
LUT Details: Previous LUT (if renewal) Export details (if any)
Witness Details: Name, address & ID of 2 witnesses
About GST LUT Filing
Boost your exports with hassle-free GST LUT Filing. Avoid upfront tax payments and improve your cash flow with easy compliance.
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Planning to export? File your GST LUT easily and avoid paying IGST upfront. Keep your business compliant while saving money and time.
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