Overview
What is GST LUT (Letter of Undertaking)?
A Letter of Undertaking (LUT) under GST allows registered exporters (both goods and services) to export without paying Integrated GST (IGST) upfront. Without LUT, exporters must pay IGST on exports and then claim a refund — which blocks working capital for months.
Under GST rules, exports are "zero-rated supplies" — meaning the export transaction carries 0% tax, but the input tax credit on inputs is refundable. With LUT, you can make zero-rated supplies directly without upfront IGST payment, making exports more cash-flow efficient.
LUT is filed online on the GST portal for each financial year and must be submitted before the first export of that year. PrimeWealth Advisory files your annual LUT quickly — typically within 1–2 working days.
Zero-Rated ExportWorking Capital SavingIGST ExemptionAnnual FilingMandatory for Exporters
Benefits
Key Benefits
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No IGST Upfront — Export without paying 18% IGST on the transaction — saves significant working capital
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Better Cash Flow — No need to wait for IGST refunds that can take 2–4 months to process
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Applicable to Services Too — IT, consulting, professional services exporters benefit equally from LUT
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Quick Annual Process — LUT filing is a simple online form — we file it in 1–2 days at the start of each FY
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No Security Deposit — LUT is a self-declaration; no bond or security deposit is required
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Pan-India Application — Single LUT covers all exports from any location in India under the same GSTIN
Who Can Apply
Eligibility Criteria
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Am I Eligible?
Check if your business qualifies for GST LUT (Letter of Undertaking)
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Any GST-registered exporter of goods or services
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SEZ (Special Economic Zone) unit suppliers making zero-rated supplies
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E-commerce businesses making overseas sales
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IT/Software companies receiving payment in foreign currency
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Professional service providers exporting consulting or advisory services
Documents Required
Required Documents
03
Aadhaar of the authorised signatory
04
Digital Signature Certificate or EVC (for portal filing)
05
Previous year LUT (if renewal)
06
IEC Certificate (Import Export Code)
📌 We file LUT on the GST portal using FORM GST RFD-11. It is accepted instantly if GST returns are up to date.
Process
Step-by-Step Process
1
Return Status Check
We verify that all pending GST returns are filed before LUT submission to avoid rejection.
2
FORM GST RFD-11 Filing
File Letter of Undertaking on the GST portal (GST.gov.in) using authorised signatory credentials.
3
Self-Declaration
The LUT contains a self-declaration that exports will be completed within the stipulated time frames.
4
Instant Acceptance
LUT is accepted instantly on the portal — no departmental approval required in most cases.
5
ARN Generation
Application Reference Number (ARN) generated — LUT is now active for the current financial year.
6
Share with Banks & Customs
We provide the filed LUT details to share with your bank and customs broker for export documentation.
FAQs
Frequently Asked Questions
What is the difference between LUT and Bond?+
LUT is a simple self-declaration available to all exporters (except those who have been prosecuted). Bond is required with a surety from banks — less convenient. LUT is preferred.
Can I use the same LUT for the whole year?+
Yes. One LUT is valid for the entire financial year (April to March). It must be renewed at the start of each financial year.
What if I forgot to file LUT before my first export?+
If you exported without LUT, you must pay IGST on that transaction and can claim a refund later. Going forward, file LUT before the next export. We assist with retrospective compliance as well.
Is LUT required for service exports?+
Yes. Service exporters (IT, consulting, education, media) receiving foreign exchange must file LUT to provide services without charging IGST on export invoices.
How quickly is LUT filed?+
With all documents ready, LUT can be filed and accepted within the same day on the GST portal. We typically complete it in 1 working day.
What happens if LUT conditions are violated?+
If export is not completed within the stipulated time (3 months for goods, 1 year for services), the IGST becomes payable with interest. We help track and manage these timelines.
Ready to Get Started?
Expert assistance — complete GST LUT (Letter of Undertaking) from start to finish.
⚡ Fast Processing
✓ 97% Success Rate
🔒 100% Secure
