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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
LUT (Letter of Undertaking) is a declaration filed by exporters to supply goods or services without payment of IGST.
Registered exporters of goods or services who have not been prosecuted for tax evasion above prescribed limits can apply for LUT.
Yes, if you want to export without paying IGST, LUT filing is required.
Yes, LUT is applicable for both goods exporters and service exporters.
Yes, LUT must be filed fresh for every financial year.
LUT is filed online on the GST portal using Form GST RFD-11.
In most cases, LUT is accepted instantly after online submission.
No, LUT filing is completely online and paperless.
Yes, LUT status can be checked on the GST portal after submission.
Companies and LLPs require DSC; proprietors can use Aadhaar OTP.
GST login credentials and basic business details are required. No physical documents are usually needed.
No, LUT does not require bank guarantee for eligible exporters.
If not eligible, you must file a Bond with bank guarantee instead of LUT.
Yes, GST returns should be filed regularly to avoid issues in LUT acceptance.
Yes, one LUT covers all exports made during the financial year.
LUT is valid for the entire financial year in which it is filed.
Yes, LUT can be withdrawn or become invalid if conditions are violated.
GST with interest may become payable if export conditions are not met.
Generally, LUT cannot be edited after submission; a fresh LUT may be required.
Yes, LUT is commonly used for zero-rated supplies to SEZ units/developers.
It allows exports without upfront IGST payment, improving cash flow.
Yes, LUT simplifies export compliance and avoids tax blockage.
Yes, LUT supports zero-rated supply and refund eligibility.
Yes, it shows proper GST export compliance to authorities.
Yes, we assist with LUT filing, export GST compliance, and refund processing.