GST LUT Filing (Letter of Undertaking) in India
GST & Tax
GST LUT Filing (Letter of Undertaking) — Export Without Paying IGST
GST LUT filing lets exporters supply goods or services without paying IGST upfront. In short, a Letter of Undertaking is a yearly declaration that frees your export sales from tax at the point of supply. However, a missed or wrong LUT forces you to pay IGST and claim it back later. Therefore, Prospect Legal files your LUT correctly and on time. As a result, your working capital stays free and your exports run smoothly.
10+
Years in Practice
Zero IGST
On Exports
Yearly
Fresh Each Year
Online
Fast Filing
Keep Your Export Cash Free
What is a GST LUT, and who needs to file it?
A LUT is a Letter of Undertaking filed under GST by exporters. Simply put, it lets you export without paying IGST on each supply. Therefore, your money is not blocked in tax and refunds. Above all, it keeps your cash free for your business.
Many exporters need to file a LUT for clear reasons. First, anyone who exports goods or services out of India. Next, anyone who supplies to a Special Economic Zone. Also, a fresh LUT is needed for each financial year. Because a missing LUT blocks your cash, timely filing matters.
Documents required for GST LUT filing
You need only a few documents to start. Also, our team checks each one before filing. As a result, your LUT is accepted without delay. Here is the full list:
- Your GST registration certificate and GSTIN
- PAN of the business or the entity
- Details of two independent witnesses
- Authorised signatory details and a signature
- The financial year for which the LUT applies
- Any previous LUT reference, if available
How GST LUT filing works — step by step
The process is simple when an expert files for you. Moreover, Prospect Legal handles every step on your behalf. Here is how it works:
Step 1 — Check eligibility
First, we confirm that you qualify to file a LUT. Because eligibility comes first, this step leads.
Step 2 — Prepare the LUT
Next, we prepare the LUT in the correct form with witness details. Therefore, it is ready to file without error.
Step 3 — File on the portal
Then, we file the LUT online on the GST portal. In addition, we sign it with your authorised signatory.
Step 4 — Share the proof
Finally, we share the filed LUT and its reference number. After that, you can export without paying IGST.
Why choose Prospect Legal for GST LUT filing?
Many exporters file the LUT late or with errors. However, a clean, timely filing keeps your cash free. Here is what sets us apart:
- On-time filing. Because we track the year, your LUT is filed before you export.
- Correct form. Also, we file it right the first time to avoid rejection.
- Yearly reminder. Next, we remind you to renew the LUT each financial year.
- Full guidance. Moreover, we advise on export invoicing under the LUT.
- Real support. Above all, you can reach a human on call or WhatsApp anytime.
GST LUT filing — what’s included
| Service | What we do | Benefit to you |
|---|---|---|
| Eligibility Check | Confirm you can file a LUT | A valid, accepted filing |
| LUT Preparation | Prepare the form and witnesses | Ready to file, error-free |
| Online Filing | File the LUT on the portal | Zero IGST on exports |
| Signatory Setup | Sign with the authorised person | A valid, accepted LUT |
| Proof Sharing | Share the reference number | Clear proof for your records |
| Yearly Reminder | Remind you to renew | No blocked cash next year |
Related GST and tax services
Your business may need more GST support to stay compliant. Therefore, explore these services next:
- GST & Tax — handle your GST registration, returns, and tax.
- GST Registration — get your GSTIN and start compliance.
- GST Return Filing — file your monthly and yearly returns.
Frequently asked questions about GST LUT filing
What is a LUT under GST?
A LUT is a Letter of Undertaking filed by exporters. Also, it lets you export without paying IGST on each supply. Therefore, your cash is not blocked in tax. We file it correctly for you.
Who needs to file a LUT?
Any exporter of goods or services should file a LUT. Also, suppliers to a Special Economic Zone need one. So, it applies to most export businesses. We confirm your eligibility first.
How often must I file the LUT?
You must file a fresh LUT for each financial year. Also, it does not carry over automatically. Therefore, timely filing avoids a block on your cash. We remind you every year.
What happens without a LUT?
You must pay IGST on each export and claim it back later. However, this blocks your working capital. Therefore, a valid LUT keeps your cash free. We file it before you export.
How long does LUT filing take?
The online filing is quick once documents are ready. However, timelines vary with the portal. Therefore, we act well ahead of your export. Call 7000-12-7225 to file your LUT.
Exporting from India? File your LUT and stop blocking your cash.
Do not pay IGST you can avoid. Instead, let our experts file your Letter of Undertaking on time. As a result, your working capital stays free for your business.
