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Letter of Undertaking (LUT) Filing is a mandatory compliance requirement for exporters who wish to export goods or services without paying Integrated Goods and Services Tax (IGST). By filing an LUT under the GST Act, eligible exporters can supply goods and services internationally without blocking working capital through upfront tax payments. LUT is valid for one financial year and must be renewed annually to continue enjoying tax-free export benefits under GST regulations.
LUT Filing enables exporters to conduct exports without paying IGST, significantly improving cash flow and reducing the financial burden of tax payments. It simplifies export procedures, eliminates the need for claiming GST refunds on exports, and ensures compliance with GST regulations. Filing an LUT also helps businesses avoid unnecessary delays in export transactions while maintaining smooth international trade operations.
Registered GST taxpayers engaged in the export of goods or services are generally eligible to file a Letter of Undertaking (LUT), provided they satisfy the conditions prescribed under the GST Act. Exporters who have not been prosecuted for specified tax offences exceeding the prescribed limits can avail the LUT facility. The LUT must be filed at the beginning of every financial year to continue exporting without payment of IGST.
The LUT Filing process begins with verifying the eligibility of the exporter and collecting the required business documents. Our experts prepare the online application and submit it through the GST portal on behalf of the applicant. Once approved, the LUT becomes valid for the entire financial year, allowing exporters to supply goods and services internationally without paying IGST. We also assist with annual LUT renewals to ensure uninterrupted export compliance.
What is a Letter of Undertaking (LUT)?
A Letter of Undertaking (LUT) is a declaration filed under GST that allows eligible exporters to export goods or services without paying Integrated GST (IGST).
Who can apply for LUT Filing?
GST-registered exporters of goods or services who satisfy the prescribed eligibility conditions under the GST Act can apply for an LUT.
Is LUT Filing required every year?
Yes. A Letter of Undertaking is valid for one financial year and must be renewed annually to continue exporting without payment of IGST.
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