File Your LUT Online Export Without Paying IGST
Letter of Undertaking (LUT) allows eligible exporters to export goods or services without paying IGST. Filing LUT helps businesses avoid upfront tax blockage, improve working capital, and carry out exports smoothly under GST with faster online processing.
What is LUT?
LUT stands for Letter of Undertaking. Under GST, it allows eligible exporters to export goods or services without payment of Integrated GST (IGST). Instead of paying tax first and later claiming a refund, exporters can submit LUT and make zero-rated supplies without blocking working capital.
LUT is especially useful for exporters because it reduces tax burden at the time of export and simplifies the export process. It is commonly used by businesses exporting goods, software, digital services, consulting services, and other qualifying export supplies under GST.
LUT is filed online through the GST portal and is generally processed quickly. It remains valid for one financial year and must be renewed every year if the exporter wants to continue exporting without payment of IGST.
Key Benefits of GST LUT Filing
LUT filing helps exporters streamline GST compliance and avoid unnecessary tax outflow at the time of export.
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No Tax on Exports By filing LUT, eligible exporters can export goods and services without paying IGST, making exports more efficient and reducing refund dependency.
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Improves Cash Flow LUT prevents blockage of working capital because exporters do not have to pay IGST upfront and then wait for a refund. This helps maintain smoother business cash flow.
Documents Required
Keep the following details and documents ready before starting the LUT filing process on the GST portal.
GSTIN
A valid GSTIN is required to file LUT because the application is linked to the registered exporter profile on the GST portal.
IEC
The Import Export Code (IEC) is generally required to establish export eligibility and support the exporter’s business profile for LUT-related compliance.
Previous LUT
If LUT was filed in the previous financial year, the earlier LUT details may be required for reference during renewal or compliance review.
Timeline & Process
LUT filing is a fast online process and is generally completed within 1–2 working days when all details are correctly prepared.
Check Export Eligibility
Confirm that the applicant is an exporter of goods or services and is eligible to furnish LUT for zero-rated supplies under GST.
Prepare Required Details
Keep GSTIN, IEC, authorised signatory details, and previous LUT information ready before starting the filing process on the GST portal.
File LUT Online
Submit the LUT application online through the GST portal in the prescribed format using the authorised signatory credentials.
Generate Acknowledgement
Once filed successfully, the portal generates the acknowledgement and the LUT becomes available for use in eligible export transactions.
Renew Each Financial Year
LUT remains valid for one financial year and must be renewed every year if the exporter wishes to continue exporting without paying IGST.
Get Started — File Now
Fill in the form below and one of our GST export compliance specialists will get in touch to help you prepare and file your LUT quickly and correctly.
Frequently Asked Questions
Exporters of goods or services who are eligible under GST can apply for LUT to export without payment of IGST.
LUT is valid for one financial year and must be used only during that period unless renewed.
Yes, LUT must be renewed every financial year if the exporter wants to continue exporting without payment of IGST.
No, bond is generally not required if a valid LUT is filed and accepted for eligible export transactions.
LUT is filed online through the GST portal.
No, LUT filing charges are generally minimal, especially when compared to the working capital benefit of exporting without paying IGST upfront.
Yes, exporters of services can also file LUT and export services without payment of IGST, subject to GST export conditions.
LUT is not always mandatory in every case, but it is strongly recommended for exporters who want to export without paying IGST and avoid refund blockage.
LUT filing is usually processed quickly and is commonly completed within 1–2 working days when the application is properly submitted.
LUT is filed and processed through the GST portal under the GST system.