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Breif
A Letter of Undertaking (LUT) is a document that allows an exporter to ship goods or services without paying IGST. It’s primarily used for zero-rated exports under GST.
Overview
A LUT is for registered GST taxpayers exporting goods or services. No IGST Payments is required if LUT is submitted before exporting. Valid for one Financial Year and must be renewed annually. LUT can be filed online on the GST Portal.
Process
Step 1 - Log in to the GST portal using your GSTIN credentials.
Step 2 – Go to Services → User Services → Furnish Letter of Undertaking (LUT).
Step 3 – Select the financial year for which LUT is being filed.
Step 4 – Fill in your business and export details in the application form.
Step 5 – Review the information and submit the application.
Step 6 – An Acknowledgment Reference Number (ARN) is generated upon submission.
Step 7 – GST authorities verify and approve the LUT, usually instantly.
Step 8 – Once approved, the LUT can be used for zero-rated exports without paying IGST.
Checklist
Details & Documents Required for LUT Registration
- Valid GST Registration Number (GSTIN)
- PAN Card of the Applicant
- Bank Account Details Linked with GST
- Details of Export of Goods or Services
- Financial Year for Which LUT is Filed
- Digital Signature (if applicable)
- Active Email ID and Mobile Number Registered with GST Portal
Time Taken
Total Time: Approximately 1 working days from the date of receipt of all documents (subject to GST portal processing)
- Document Gathering & Preparation: 1 day
- Online Application Filing and Verification by GST Portal: 1 day
- LUT Approval & Certificate Issuance: LUT generated electronically after approval
Deliverable
The following deliverables are included in the Biz Silver Plan. Deliverables for other packages may vary accordingly:
- Complete guidance on documents and eligibility for LUT filing.
- Preparation and accurate filing of LUT application on the GST portal.
- Monitoring of application status and follow-up with GST authorities.
- Assistance in responding to any queries or clarifications raised by the GST portal.
- Delivery of the electronically approved LUT certificate for your records.
- Ongoing support and guidance for using LUT in export transactions.
Why Choose Bizeneed?
Bizeneed offers a fast, reliable, and hassle-free LUT registration process, ensuring your application is accurately prepared and submitted on time. Our expert team provides clear guidance, handles all follow-ups with GST authorities, and resolves any queries promptly. With Bizeneed, you get dedicated support and peace of mind, helping you comply smoothly with GST export regulations and focus on growing your business.
FAQs
Any GST-registered exporter of goods or services can file LUT to make zero-rated supplies.
LUT should be filed before exporting and is valid for one financial year.
No, LUT filing is free on the GST portal.
No, LUT can be filed only online through the GST portal.
If LUT is not filed, the exporter must pay IGST upfront and can claim a refund later.
Yes, foreign exporters with a valid GST registration can file LUT.
Yes, LUT covers both goods and services exported under zero-rated GST provisions.
Yes, LUT must be renewed every financial year before expiry.
Yes, the same LUT can be used for multiple exports made within the validity period (one financial year), as long as the exports are zero-rated under GST and comply with the terms of the LUT.
Yes, exporters with multiple GSTINs must file a separate LUT for each GSTIN, as LUT is linked to a specific GST registration.
No, filing an LUT does not impact your eligibility for GST refunds. In fact, it allows exporters to make zero-rated supplies without paying IGST upfront, which can simplify the refund process.