GST LUT Filing in Tamil Nadu Online
Export from Tamil Nadu without blocking a single rupee in IGST. Our GST experts prepare and file your Letter of Undertaking (Form GST RFD-11) on the GST portal, so your business can ship goods, export services or supply to SEZ units in Tamil Nadu without paying IGST upfront., accurately, on time and usually within 24 hours.
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A Letter of Undertaking (LUT) is a self-declaration that an exporter files with the GST department, promising to meet all export conditions under GST law. Filing it lets a business ship goods or services or supply to a Special Economic Zone (SEZ) without paying IGST upfront, since exports are treated as zero-rated supplies under Section 16 of the IGST Act, 2017. If you haven't completed GST registration yet, that has to happen first LUT filing is only available to an active GSTIN. The LUT route is governed by Rule 96A of the CGST Rules, 2017, and is filed online in Form GST RFD-11, you can also file it through our GST LUT filing service if you'd rather have an expert handle the whole submission. It was introduced through Notification No. 37/2017-Central Tax dated 4 October 2017, replacing the earlier, more cumbersome practice of furnishing a bond backed by a bank guarantee for every export consignment. Where an exporter wants to make eligible zero-rated supplies without payment of IGST, furnishing a valid LUT is the usual route. Alternatively, the exporter may make the supply on payment of IGST and claim a refund, subject to the applicable conditions. Where an LUT cannot be furnished, the applicable bond/security requirements may apply. For eligible regular exporters, LUT is generally the simpler route. Tamil Nadu is India's second-largest state economy and one of its most export-intensive. The scale of outbound trade from the state is exactly why LUT compliance done correctly and on time has a direct impact on cash flow for thousands of businesses: For an exporter moving this volume of goods, a delay in furnishing the LUT can affect the ability to make subsequent eligible zero-rated supplies without payment of IGST. Exporters should ideally furnish the LUT before making the first relevant export supply of the financial year to avoid compliance gaps. Filing an LUT in Tamil Nadu is not restricted to large-scale exporters. Any GST-registered taxpayer in the state engaged in the export of goods or services can apply, provided the following conditions are met: Registered under GST: The exporter must hold a valid and active GSTIN. No major tax-evasion proceedings: The applicant must not have been prosecuted for an offence under the CGST Act, the IGST Act, or any existing law where the amount of tax evaded exceeds ₹2.5 crore. Where an applicant does not satisfy the LUT eligibility condition, the applicable bond/security requirements may apply. Genuine export or SEZ intent: The applicant must intend to export goods or services, or supply to an SEZ unit/developer, without payment of IGST. Note: New exporters, including those who have just completed GST registration, are equally eligible. In fact, a fresh registrant intending to export should file the LUT immediately after registration and before the first export invoice, since LUT protection is not retrospective. Talk to a GST practitioner today and find out exactly what your business needs no obligation, no hidden charges. The process remains fully online and typically completes the same day: Visit gst.gov.in and log in using your registered credentials. Go to Services > User Services > Furnish Letter of Undertaking (LUT). Choose the FY you're filing for (currently FY 2026-27). Fill in authorised signatory and witness details and attach the previous year's LUT if applicable. Verify all entries and submit using DSC (companies/LLPs) or EVC (proprietorships/individuals). Upon successful electronic filing, the ARN/acknowledgement is generally generated through the GST portal without a manual waiting period. The filed LUT/acknowledgement can be accessed through the portal, subject to successful submission. Skip the portal navigation, send us your documents, and we'll have your ARN back within 24 hours. Most Tamil Nadu exporters default to LUT because of the working-capital advantage, but it helps to see how the three routes compare: No IGST payment: goods and services can be exported without paying tax upfront and without waiting for a refund. Improved cash flow: working capital stays free instead of being locked in the tax-refund cycle. Simplified compliance: significantly less paperwork than the bond-and-bank guarantee route. Faster shipments: no waiting for refund processing before the next consignment can move. Cost savings: no bank guarantee charges, unlike the export bond route. Sharper export pricing: removing the tax-blockage cost lets Tamil Nadu exporters quote more competitively in global markets. An LUT is valid for the relevant financial year (1 April to 31 March). Exporters intending to make eligible zero-rated supplies without payment of IGST should furnish the LUT before making the relevant export supplies. Filing in advance helps avoid compliance gaps at the beginning of a new financial year. If the conditions specified under Rule 96A are not fulfilled within the prescribed time, the applicable tax and interest consequences may arise. Exporters should review the specific facts and applicable GST provisions before taking corrective action. If a GST notice is received, our GST Notice Reply experts can assist with the response. DSC not registered or expired for the authorised signatory (companies/LLPs) Wrong financial year selected while filing Incomplete or mismatched witness details Furnishing the LUT after the relevant export supply has already been made can create compliance issues exporters should furnish the LUT before making the relevant zero-rated supplies and consider applicable CBIC clarifications where filing is delayed. Delay in furnishing the LUT may create a compliance gap for supplies made at the beginning of the new financial year. Tamil Nadu's exporter base is unusually diverse for a single state, and LUT filing patterns differ a little across its industrial clusters: India's largest knitwear and hosiery export cluster. Most Tiruppur exporters file LUT annually as a routine compliance step tied directly to shipment schedules for US and EU buyers. Home to India's largest automobile export base (Hyundai, Ford, Nissan, Renault, and component makers around Sriperumbudur and Oragadam), plus a fast-growing electronics and IT/SaaS export segment along the OMR corridor, a segment where LUT is the default route since services exports rarely involve customs duty drawback. Engineering goods, pumps, auto components, and textile machinery exporters, many of them MSMEs filing LUT for the first time as they scale into export markets. Growing auto-ancillary and agro-processing export activity. Chemicals, seafood, and bulk cargo exports move through V.O. Chidambaranar Port, one of India's major ports. The Tamil Nadu government also runs MSME-focused export support, including funding of up to 90% of airfare for MSME entrepreneurs attending overseas trade fairs and delegations, and partial funding for sector studies and anti-dumping case support, schemes that make sense to pair with LUT once export volumes grow (source: Government of Tamil Nadu export promotion portal). Most exporters also need an IEC Registration and, depending on the sector and RCMC Registration from the relevant Export Promotion Council, plus ICEGATE Registration for customs clearance - LUT, IEC, RCMC, and ICEGATE together form the compliance baseline before the first shipment leaves the state. Agri-exporters, especially around Madurai and the delta districts, may also need APEDA Registration. LUT is filed centrally on the GST portal, so jurisdiction doesn't usually affect the online process. It matters only if your LUT option is greyed out on the portal and needs to be manually enabled by your jurisdictional LUT Processing Officer and for that, it helps to know which CGST office covers your GSTIN. Tamil Nadu's GST and Central Excise administration is split across two zones and several commissionerates: Chennai North, Chennai South, and Chennai Outer Commissionerates, covering Chennai city and the surrounding districts of Thiruvallur, Kanchipuram, Vellore, Tiruvannamalai, and Villupuram. Coimbatore, Salem, Tiruchirappalli (Trichy), Madurai, and Tirunelveli Commissionerates, covering the western, central, and southern districts, including the Tiruppur-Coimbatore-Erode textile belt. Two dedicated Customs Commissionerates Trichy and Tuticorin, handle port and customs-linked matters for exporters shipping out of Tuticorin (V.O. Chidambaranar Port). If you're not sure which commissionerate your GSTIN falls under, your GST registration certificate lists the jurisdiction, or we can look it up for you as part of the filing process. Talk to Our Tamil Nadu GST expert who already knows your jurisdiction and export cluster. GSTN has already enabled online LUT filing for FY 2026-27 on the GST portal (announced February 2026). Exporters can file now instead of waiting for the financial year to begin. The deemed-instant approval mechanism under CBIC Circular No. 40/14/2018-GST continues to apply an ARN is issued immediately on submission, with no manual waiting period for most applicants. LUT eligibility remains open to virtually all exporters (barring the ₹2.5 crore tax-evasion threshold), the earlier restrictive condition requiring ₹1 crore in foreign inward remittance or 10% export turnover was removed years ago and has not been reinstated. Refund and export-documentation processes connected to zero-rated supply (Rule 89 read with Rule 96A) have moved further online through the GST portal's refund and Annexure-B utilities, tightening the link between LUT timing and the exports it covers. If your business is navigating a refund claim alongside LUT, our GST Advisory Services team can review the filing before you submit it. 19+ years of experience: Kanakkupillai has supported over 1 lakh businesses across India, including a large base of Tamil Nadu exporters, with GST and export compliance. Headquartered in Chennai, Tamil Nadu: We're not a distant call centre reading from a script, our GST practitioners are based in Chennai and understand the state's export clusters and jurisdictions first-hand. Hassle-free process: We handle documentation, portal filing, and submission end to end, so you're not toggling between the GST portal and your own paperwork. Trusted for compliance: 99.9% of the compliance work we handle is completed within the due date, and our GST practitioners track your LUT renewal date, so you never miss it. We assist exporters across Tamil Nadu's key business hubs, including: Chennai: automobile, electronics, and IT/SaaS export corridor Coimbatore: engineering goods, pumps, and textile machinery exporters Tiruppur: India's largest knitwear and hosiery export cluster Madurai: auto-ancillary and processed goods exporters Tiruchirappalli (Trichy): engineering and industrial exports Salem: textiles, steel, and auto components Thoothukudi (Tuticorin): chemicals, seafood, and bulk cargo via V.O. Chidambaranar Port Erode and Vellore: textile and leather-linked export units Get free expert assistance from our Chennai-based GST practitioners most filings complete within 24 hours.What is GST LUT and Why it Matters?
Why LUT Filing Matters for Tamil Nadu's Exporters?
Eligibility Criteria for Filing LUT in Tamil Nadu
➤ Get a Free LUT Consultation
Documents Required to File an LUT in Tamil Nadu
Mandatory Documents
Optional Documents
Online Procedure for GST LUT Filing in Tamil Nadu 2026
Log in to the GST portal
Navigate to LUT filing
Select the financial year
Enter details and upload documents
Submit and e-sign
ARN and acknowledgement
➤ Let Our GST Experts File Your LUT for You
Government Fee and Timeline
Item
Details
Government fee for LUT filing
₹0 (Nil, no statutory fee is charged for filing Form RFD-11)
Kanakkupillai professional fee
Nominal service fee, contact us for a plan tailored to your export volume
Document collection
Day 1, over WhatsApp/email
Portal filing & ARN generation
Day 1 (deemed instant approval)
Total turnaround
Typically, within 24 hours of receiving documents
Validity
One financial year (1 April to 31 March) renewal required every year
LUT vs Export Bond vs Paying IGST and Claiming Refund
Basis
LUT (RFD-11)
Export Bond
Pay IGST + Claim Refund
Upfront cost
Nil
Bond value + bank guarantee charges
Full IGST blocked per invoice
Who can use it
Most exporters
Exporters ineligible for LUT (₹2.5 cr+ evasion cases)
Any exporter
Working capital impact
None
Bank limit gets tied up
Funds locked for weeks to months
Renewal cycle
Annual
Per shipment or annual, bank-dependent
Per invoice, via refund application
Best suited for
Regular exporters, IT/SaaS, MSMEs
Exporters under investigation/restricted status
Occasional, very low-volume exporters
Advantages of Filing LUT for Exporters in Tamil Nadu
Validity, Renewal and What Happens If You Miss the Deadline
Common Reasons LUT Applications Get Delayed or Rejected
Tamil Nadu's Export Hubs and GST Jurisdiction for LUT Filing
Tiruppur-Coimbatore-Erode belt
Chennai and its industrial corridor
Salem and Coimbatore
Madurai and Tiruchirappalli
Thoothukudi (Tuticorin)
Which GST Jurisdiction Handles Your LUT in Tamil Nadu
Chennai Zone
Coimbatore Zone
➤ Exporting from Tiruppur, Coimbatore, Chennai, or Madurai?
Latest 2026 LUT Updates
How Kanakkupillai Compares with Other Providers
Parameter
Kanakkupillai
Other National Platforms
Tamil Nadu-specific guidance
Dedicated support for TN export clusters and jurisdiction (Tiruppur, Coimbatore, Chennai, Madurai)
Largely generic, state name inserted into a templated page
Turnaround
Same-day filing, ARN typically within 24 hours
Varies often bundled into multi-day packages
Pricing transparency
Clear breakup of nil government fee vs professional fee
Pricing often requires a quote request or sign-up
Renewal reminders
Proactive reminder before the 31 March deadline each year
Not always offered as standard
Bundled export compliance
LUT filed alongside IEC, RCMC, and GST advisory on request
Usually sold as separate, disconnected services
Why Choose Kanakkupillai to File GST LUT in Tamil Nadu?
Top Locations We Serve for GST LUT Filing in Tamil Nadu
➤ Renew or File Your LUT for FY 2026-27 Now
Frequently Asked Questions
Who needs to file an LUT under GST in Tamil Nadu?
Eligible exporters of goods or services and suppliers making zero-rated supplies to SEZ units/developers can furnish an LUT to make such supplies without payment of IGST, subject to the applicable conditions.How long does it take to process an LUT application in Tamil Nadu?
LUT applications are processed instantly on submission; an ARN and acknowledgement are generated immediately once the form is correctly filed and e signed.Is it mandatory to renew the LUT every year in Tamil Nadu?
Yes. The LUT is valid for one financial year only, so a fresh LUT must be filed for every new financial year before the first export transaction of that year.What happens if I miss the LUT renewal deadline?
Any export invoices raised after 1 April without a fresh LUT in place become liable to IGST, which must then be paid and later claimed back as a refund, a process that can tie up funds for weeks.Can a newly GST-registered exporter in Tamil Nadu file LUT immediately?
Yes. New registrants intending to export should file the LUT right after registration and before raising their first export invoice, since LUT cover is not retrospective.Is a Digital Signature Certificate (DSC) mandatory for LUT filing?
DSC is mandatory for companies and LLPs. Proprietorships and individuals can authenticate the filing using an Electronic Verification Code (EVC) instead.What's the real difference between an LUT and an export bond?
An LUT is a self-declaration with no upfront cost, available to most exporters. An export bond requires a bank guarantee and is meant for exporters who don't meet LUT eligibility, typically those facing tax-evasion prosecution above the ₹2.5 crore threshold.Do supplies to SEZ units from Tamil Nadu require an LUT?
Yes. Supplies to SEZ units or developers are zero-rated, and an LUT lets you make these supplies without paying IGST, the same as a physical export.Can an LUT application be rejected?
Rejections are uncommon but happen due to DSC issues, incorrect financial-year selection, mismatched witness details, or incomplete signatory information. Getting this right for the first time avoids delays.Is there any government fee for filing LUT?
No. There is no statutory government fee for filing Form GST RFD-11 on the GST portal.I'm a first-time exporter from Tiruppur shipping knitwear to Germany, do I need the LUT before my first shipment, or can I file it after?
Before. LUT cover isn't retrospective; it only protects invoices raised after the LUT is accepted. File it as soon as your GST registration is active and before you raise your first export invoice.Our authorised signatory changed after last year's LUT was filed. Do we need to redo the entire process?
You need to file a fresh LUT for the current financial year regardless (LUTs don't carry over), and this year's application should reflect the new signatory details and DSC. It's not a separate correction process; it's simply this year's renewal, done correctly.We're a Chennai-based SaaS company invoicing US clients in dollars. We don't have shipping bills, does LUT even apply to us?
Yes. Export of services is treated the same as export of goods under GST's zero-rating rules. You won't have shipping bills, but you still need a valid LUT to invoice without charging IGST, and your “export document” is effectively your service invoice and the foreign inward remittance proof.I already shipped one export order last week and only then realised our LUT had expired on 31 March. What do I do now?
That invoice is technically IGST-liable since it went out without a valid LUT in place. The practical fix is to pay the IGST with applicable interest on that invoice, file the fresh LUT immediately so every invoice going forward is covered, and keep documentation ready in case the department raises a query.Our LUT option is greyed out on the GST portal. Is that a Tamil Nadu-specific issue?
No, it's not state-specific, it usually means the LUT facility has been disabled for that GSTIN, which can happen after certain compliance flags. There's no online request to re-enable it; you (or we, on your behalf) need to submit a manual request to your jurisdictional LUT Processing Officer, which is where knowing your correct Tamil Nadu commissionerate matters.We supply raw material to an SEZ unit just across the border in Andhra Pradesh, from our Coimbatore factory. Do we still need a Tamil Nadu LUT?
Yes. Supplies to any SEZ unit or developer in India, regardless of which state it's located in, qualify as zero-rated supply. The LUT you file is tied to your GSTIN (registered in Tamil Nadu), not to the buyer's location.Can our accountant in Salem file this for us, or does the authorised signatory need to be physically present with the DSC token?
Your accountant can handle the data entry and document preparation, but the final submission needs to be authenticated by the authorised signatory either via their DSC token or EVC (OTP-based, for proprietorships). We usually coordinate this over a short call, so the signatory only needs a few minutes at the final step.We Provide Best Quality
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