GST LUT Filing
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GST LUT Filing
What is meant by LUT under GST?
Letter of Undertaking is the full form and meaning of LUT in GST. According to rule 96 A, it must be provided in the form GST RFD 11, in which the exporter certifies that they will comply with all GST requirements when exporting without paying IGST.
All exporters of GST-registered goods and services must submit a GST LUT. Exporters are ineligible to register the GST LUT if they have been prosecuted for any offense or tax evasion over Rs 250 lakhs under the Integrated Goods and Services Act, 2017 or any other current laws. They would be required to provide an export bond in such circumstances.
In this case, the government's goal was to increase the export base by offering export relief. You can get assistance with GST LUT filing or export bond filing from IndiaFilings' GST specialists.
Any registered person may provide an export bond or LUT in GST RFD 11 under the CGST Rules, 2017 without having to pay the integrated tax. They are eligible to apply for LUT if
They are GST-registered and plan to supply products or services to India, other countries, or SEZs.
They want to deliver products without having to pay the integrated tax.
1.Exporting Without Taxes
Exporters can complete their export transactions without having to pay tax up front by acquiring a GST LUT Form. Exporters that don't have a LUT have to pay taxes up front and then request refunds for zero-rated exports, which might cause delays.
2.Streamlined Procedure
Exporters can circumvent the difficult processes of filing tax refund claims and corresponding with tax authorities by obtaining a LUT Certificate. This saves a great deal of time and work and streamlines compliance.
3.Unrestricted Working Capital
Instead of securing funds in tax payments, the LUT Certificate assists exporters in maintaining their working capital. For small and medium-sized businesses (SMEs), who frequently struggle with cash flow, this is quite advantageous.
4.Resources Freed
The LUT is valid for the full fiscal year once it is obtained. Regular exporters can now concentrate on their main business operations without being distracted by administrative tasks because they are no longer need to submit duplicate applications.
5.Competitive rates
Since they are no longer subject to the upfront tax expense, exporters that possess LUT certificates are able to provide more competitive pricing in global markets. It is among the advantages of submitting a GST LUT form.
6.Saving Time
Additionally, it removed the need to file for tax refunds, which saved a significant amount of time and administrative work.
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Documents Required
Any person registered under GST may submit a LUT as long as they haven't been executed for tax evasion surpassing Rs. 250 lakh or for any other felony.
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Eligibility Criteria for GST LUT Registration
- LUT registration is not available to those who are being prosecuted for tax evasion of at least Rs. 250 lakh.
- The applicant must intend to supply goods or services to Special Economic Zones (SEZs), other countries, or within India.
- The firm or entity needs to register with the GST framework.
- Entities who wish to supply goods without the imposition of integrated tax must register for the GST LUT form.
- Under the GST laws, the exporter shouldn't have faced any legal action.
- Any outstanding GST obligations or prior exporter defaults should be noted.
- A minimum turnover threshold is not necessary in order to register for the GST LUT form.
- Under the LUT, any kind of product or service may be exported.
- In order to fulfill their export responsibilities, exporters need to be in good financial position.
How to Fill Out the GST LUT Form?
The following is the detailed process for submitting a GST LUT form:
Important Considerations for GST LUT Registration
Some of the important points to keep in mind for GST LUT Registration are as follows:
1) Beginning on the date of submission, the GST LUT is valid for one year.
2) The concerned authority accepts the GST LUT form application under a number of restrictions. Privilege revocation may result from failure to meet certain requirements. The entity might be required to furnish a bond in such circumstances.
3) Organizations that are not eligible to register as LUTs may provide a bond on non-judicial stamp paper in addition to a bank guarantee. Nonetheless, this bond ought to cover the exporter's anticipated tax liability.
4) The registered entity whose goal is to provide products or services without integrated tax payment shall submit the GST LUT registration on its letterhead.
5) The official GST RFD-11 form must be used to apply for the LUT form. In the meanwhile, authorized individuals, including the MD, company secretary, or partners in a firm, may submit this form.
6) It also gives you the option to file the form as an owner or as a partner in a partnership firm.
7) No more than 15% of the bond value shall be covered by the bank guarantee. The GST commissioner may, however, exempt this obligation.
Frequently Asked Questions (FAQs)
LUT stands for Letter of Undertaking. Indian exporters of products or services can use this document to avoid having to pay the integrated goods and services tax (IGST) up front.
Exporters can declare that they are able to transport products or render services abroad without having to pay IGST at the time of export by using a GST LUT Form. Since it guarantees that the transactions are treated as zero-rated under GST, which means that no tax is due on export supplies, a LUT form declaration is crucial.
The system will instantly generate an acknowledgement and an ARN once the GST LUT form has been successfully filled out in the GST site. You can download the acknowledgement in PDF format after being notified via email and SMS.
Indeed, after the LUT application has been filed, it may be viewed on the GST portal, and its status can be monitored.
In order to export products, services, or both without paying the IGST, a GST LUT (Letter of Undertaking) must be filed.
The exporter will be required to pay the IGST or produce an export bond if he is unable to supply the LUT.
The GST LUT form can be provided by any individual or organization involved in exporting goods or services.
The GST LUT cannot be provided by anyone who has been charged under the act with evading taxes totaling Rs. 2.5 crore or more.
To take advantage of zero-rated exports, exporters must pay tax throughout the export process and then request a refund if they don't file the LUT on time.
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