GST LUT Filing
- Simplify your exports with Kanakkupillai’s efficient GST LUT filing service
- File a GST LUT (Letter of Undertaking) today to avoid paying IGST on your exports.
- We help you determine if your business qualifies for filing a GST LUT.
- We ensure timely submissions keep you penalty-free and GST-compliant.
- Call now for expert guidance, accurate LUT filing and end-to-end support.
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Overview of GST LUT (Letter of Undertaking)
In recent years, GST laws have undergone significant changes. The changes were brought to simplify the tax system in India. Initially, in 2017, GST registration mandated exporters to pay the Integrated Goods and Services Tax (hereinafter referred to as IGST) to the central government of India. IGST caused problems in cash flow for exporters as they had to pay tax upfront on their goods before getting a refund, and they had to wait for months to get their money back. Vide Notification 37/2017 by the Central Government eased that obligation. It permitted the business engaged in exports to sell items and services without the need to pay the Integrated Goods and Services Tax. The leverage came with the conditions of having a Letter of Undertaking (hereinafter referred to as LUT).
GST LUT allows businesses to operate their businesses smoothly and conduct export transactions without paying IGST at the time of supply of goods. The LUT makes the whole transport process easy for companies as it helps get rid of the headaches and needs for follow-ups that come with filing IGST. Registered taxpayers have to file LUT on the GST portal in the form of GST RFD-11, and the GST officials review it. By simplifying the process, the introduction of the LUT has greatly benefited exporters, promoting ease of business and encouraging export business in India.
What is LUT?
A Letter of Undertaking (LUT) is an official document that an exporter in India must submit mandatorily to the government to export goods and services without paying ISGT. LUTs are valid for one year, and registered users must file them on the GST portal every financial year.
LUT is used in two prominent cases:
- Export of goods and services outside India: If an Indian business is exporting products or services to other countries, they have to file an LUT to ensure they don’t have to pay GST when shipping goods abroad
- Zero-rated supply to Special Economic Zones (SEZs):To understand how zero-rated treatment works and how it impacts your tax credit eligibility, read our detailed explainer on Zero-Rated Supply under GST.
May 05, 2026
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Benefits of GST LUT Filing
Exporters can get a lot of perks from filing for a GST LUT:
- Hassle-Free Exports: In cases where IGST is paid on exports, understanding the GST Refund on Export process helps exporters recover taxes efficiently and maintain healthy cash flow.
- Working Capital Optimization: The LUT keeps exporters' working capital open, allowing them to utilise funds for daily operations, development, or business growth instead of tying them up in tax payments.
- Reduced Compliance Burden: The LUT simplifies the export process and eliminates the need for tax returns, allowing enterprises to focus on core activities and increase productivity.
Requirements for GST LUT Filing
To apply for a GST LUT (Letter of Undertaking), specific prerequisites must be met to ensure a smooth process:
- Eligibility: Registered GST users who are interested in exporting things or services are qualified to apply for an LUT under the GST scheme. However, people who have been prosecuted for tax evasion for an amount of ₹2.5 crores are ineligible to file LUT.
- Intent to sell: Applicants should aim to sell items or services within India, to foreign countries, or in special economic zones (SEZs).
- GST Registration: Entities looking to receive the perks of an LUT should be listed under the GST system.
By meeting these requirements, businesses can successfully apply for a GST LUT, which will allow them to perform tax-free exports and organise their foreign trade processes effectively.
Eligibility Criteria of GST LUT Filing
The eligibility criteria for GST LUT are as follows:
- Registered Taxpayers: The exporter must be a registered GST user.
- No Prosecution for Tax Evasion: The applicant (exporter) should not have been tried for any cheating under the CGST Act 2017, IGST Act 2017, or any existing laws where the amount of tax evasion exceeds ₹2.5 crores.
- No Pending Liabilities: The applicant must have no pending tax liabilities with the tax. The registered user must be compliant with all GST-related filing obligations, such as filing GST returns and paying taxes.
- Not a Casual Taxable Person or Non-Resident Taxable Person: Casual taxable persons or non-resident taxable persons are not eligible for the LUT. They need to provide a bank guarantee instead of LUT. Businesses that do not yet have a GSTIN can begin with a New GST Registration before applying for LUT.
Documents Required for GST LUT Filing
The key papers needed for making a GST LUT (Letter of Undertaking) are:
- GST Registration Certificate: A copy of the GST registration certificate is required to confirm that the applicant is a registered taxpayer under GST.
- PAN Card: For identification purposes, a copy of the applicant's Permanent Account Number (PAN) card (individual, company, or firm) is required.
- Export Details: The applicant may be requested to provide details of the export of goods or services, including the nature of the business and export turnover.
- LUT Cover Letter: A request letter signed by an approved person seeking acceptance of the LUT.
- Bank Details: The applicant's bank account details, such as a cancelled cheque or a bank statement, are used to confirm the business account.
- GST RFD-11 Form: The form is available on the GST portal.
- IEC Code: Copy of the Importer Exporter Code (IEC) licence.
- Authorization Letter: An authorisation letter for the signing of the LUT is not being signed by the business owner or director.
- Board Resolution/Partnership Deed (for Companies/Partnership Firms): If the applicant is a company or a partnership firm, a copy of the board resolution (for companies) or partnership deed (for partnership firms) authorising the application for LUT may be needed.
- Declaration: A self-declaration by the applicant that they have complied with GST provisions and have no outstanding tax dues or pending GST filings.
- Other Documents (if required): The GST authorities may request additional documents based on the nature of the business or specific circumstances in some cases.
Process of GST LUT Filing Online
The process of filing a GST LUT online is simple and easy. The detailed process is mentioned below:
Access the GST website:
Login to your GST account on the official GST website using your passwords.
Navigate to the LUT Section:
From the menu, pick "Services" > "User Services" > "Furnish Letter of Undertaking."
Select the Financial Year:
Choose the financial year for which you want to send the LUT.
Attach Previous LUT (if applicable):
If you had filed an LUT for a previous time, you can attach it by clicking the "Choose File" option.
Complete the LUT Form:
Fill in the necessary information, such as the promise to export goods within three months, respect to GST laws, and agreement to pay IGST with interest in case of non-export.
Provide Witness Details:
Enter the names, jobs, and addresses of two solid witnesses for the LUT.
Sign the LUT:
The LUT can be signed by the seller or an approved name, such as a partner, managing director, business secretary, or owner. Sign using a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).
Submit the LUT:
Click "Sign and File with DSC" or "Sign and File with EVC" to finish the file process.
Receive Confirmation:
Upon successful filing, you will receive an email and SMS with the Application Reference Number (ARN) for your LUT.
Track the progress:
You can check the progress of your LUT entry on the GST page under "Services" > "User Services" > "View My Submitted LUTs." For a detailed walkthrough of the filing steps along with the latest financial year-specific instructions, refer to our guide: How to File and Renew Your LUT for FY 2026-27.
Checklist for GST LUT Filing
To ensure a smooth GST LUT (Letter of Undertaking) filing process, we have made a thorough plan for you:
- Registered GST Number
- Importer Exporter Code (IEC)
- LUT Cover Letter signed by an authorised person
- Duly filled GST RFD-11 form
- Copy of GST registration certificate
- KYC documents for the approved signature
- Cancelled check of the bank account to be used for export transactions
- The authorization letter for the signing of the LUT is not being signed by the business owner or head
Renewal of GST LUT Filing
GST LUT is valid for only one year. To continue enjoying the perks of tax-free exports, businesses must update their LUT before the end of each financial year.
The LUT renewal process is simple and can be finished online through the GST portal:
- Log in to the GST site and scroll to the "Furnish LUT" part under "User Services".
- Select the financial year for which you want to update the LUT and send the previous LUT papers.
- Verify the facts, provide witness information, and get the LUT signed by an approved signature.
- Since LUT renewal requires that all your GST returns are up to date, make sure you complete your GST Return Filing Online before initiating the renewal process to avoid rejection or delays.
Why Choose Kanakkupillai?
Kanakkupillai is the leading service provider for GST Letter of Undertaking in India. Kanakkupillai has emerged as the top choice among several entrepreneurs for the following reasons:
- Experienced Professionals: Our team of experienced professionals will assist you in the registration process to ensure the safety of your creation.
- Simplified Registration Process: Our speciality is making the filing process easier for you, saving you time and effort while making sure that all requirements are fulfilled without a hitch.
- Dedicated Support: You can rely on receiving specialised assistance at every stage of your application process at Kanakkupillai. Our staff is dedicated to providing you with prompt, efficient assistance.
- Reliable Partner for Trademark Protection: Choose Kanakkupillai as your trusted partner for all GST needs. Trust in our experience and knowledge to protect your identity with care and responsibility.
By choosing Kanakkupillai, you are going for a trusted partner who offers knowledge, speed, committed support, and reliability in handling your GST Letter of Undertaking filing.
Frequently asked questions
A GST LUT is a record that lets named users make trades without the payment of Integrated Goods and Services Tax (IGST). It improves the shipping process and helps companies control their working capital.
Registered people interested in selling goods or services are eligible to apply for a GST LUT, given they have not been in trial for tax cheating topping Rs. 250 lakhs.
The major benefits of a GST LUT include hassle-free exports, working capital optimization, reduced paperwork load, and better competitiveness in the global market.
The key papers needed include a LUT cover letter, GST registration and KYC, GST RFD-11 form, IEC code, cancelled cheque, and a clearance letter (if relevant).
The online GST LUT filing method includes opening the GST site, picking the financial year, adding the previous LUT (if any), finishing the form, providing witness information, signing the LUT, and sending it.
A GST LUT is good for the full financial year in which it is filed. Businesses must update their LUT before the end of each financial year to continue having the perks.
Key compliance requirements include annual entry of the LUT, checking qualifying criteria, making the necessary papers, and filing the LUT online in a prompt way.
Yes, there is no limit for small makers to submit a GST LUT, as long as they meet the filing conditions.
Failure to update the GST LUT before the end of the financial year can lead to delays in your export operations and non-compliance with GST rules.
Kanakkupillai gives understanding, reliability, and excellent customer service in GST LUT filing, ensuring a smooth and legal experience for business.
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