Export Business?
LUT File करें और पाएं IGST में पूरी छूट!

LUT (Letter of Undertaking) Online Filing – Exporters के लिए आसान, तेज़ और सुरक्षित प्रक्रिया

  • Export without Paying IGST
  • No Physical Visit Required
  • Same Day LUT Approval
File LUT Online Now

What is LUT in GST?

Letter of Undertaking (LUT) allows exporters to make zero-rated supplies without paying IGST. It is valid for one financial year and ensures tax-free export of goods and services outside India.

Who Can File LUT?

  • Registered GST exporters with valid GSTIN
  • Businesses exporting goods/services outside India
  • Entities who wish to avail IGST exemption on exports

Documents Required

  • LUT Cover Letter signed by authorized signatory
  • GST Registration Certificate
  • PAN Card of Entity
  • KYC of Authorized Person (ID & Address Proof)
  • GST RFD-11 Form
  • Copy of IEC Code
  • Cancelled Cheque
  • Authorization Letter

Advantages of Filing LUT

  • Export without upfront IGST payment
  • Simplified process, avoids refund filings
  • Improves working capital
  • Valid for one financial year, no repeated effort
  • Ensures compliance and avoids penalties

Important Notes

  • Validity: One financial year
  • Condition Compliance: Non-compliance may require bond submission
  • Bank Guarantee: Up to 15% of bond amount
  • Submission: Must be done via GST RFD-11 form on official letterhead

Frequently Asked Questions

LUT allows zero-rated export without IGST, while a bond is required if LUT conditions are not met or for export without LUT.

Yes, LUT can be filed online through GST portal using GST RFD-11 form.

Any GST-registered exporter who intends to export goods or services outside India can file LUT.

No, IEC Code is mandatory for LUT filing as it is proof of export registration.

LUT needs to be re-filed online at the beginning of each financial year before exporting goods/services.

Common errors include incorrect GSTIN, missing IEC Code, wrong signatory details, or incomplete documents.

Related LUT Guides

What is LUT in GST and Why is it Required? Step-by-Step Process to File LUT Online (GST RFD-11) Documents Required for LUT Filing under GST Eligibility Criteria for LUT Certificate Difference Between LUT and Bond under GST How to Renew LUT Every Year Online? Common Errors While Filing LUT and How to Fix Them How to Track LUT Filing Status Online? Frequently Asked Questions about LUT in GST

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