Streamlined GST LUT (Letter of Undertaking) Filing

Streamlined GST LUT (Letter of Undertaking) Filing

  • Export without paying GST - file your Letter of Undertaking (LUT) every year and supply goods and services to foreign clients and SEZ units without collecting or paying GST

Custom packages available starting from

₹1,999/-

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Here's How It Works

Step 1

Eligibility Confirmation

Eligibility Confirmation

Step 2

LUT Application on GST Portal

LUT Application on GST Portal

Step 3

DSC / EVC Verification

DSC / EVC Verification

Step 4

LUT Acceptance & Download

LUT Acceptance & Download

What Our Clients Say

“Lawxygen provides top-tier support. Registration timelines were strictly followed with full transparency.”

Rahul Verma

Rahul Verma

Director, TechNexus

Here's What You'll Need

Export without paying GST - file your Letter of Undertaking (LUT) every year and supply goods and services to foreign clients and SEZ units without collecting or paying GST.

  • Document
  • Notes / Format
  • GST portal login credentials
  • Username and password for GST portal
  • DSC (for companies)
  • Registered on GST portal for authorised signatory · USB token
  • Financial year for which LUT is required
  • LUT is valid only for 1 financial year - must be renewed annually
  • Export invoices / contracts (for reference)
  • To confirm nature of zero-rated supplies and LUT requirement
  • Previous LUT (for renewal reference)
  • ARN of previous year's LUT for reference

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Overview - gst lut letter of undertaking filing Registration

What is it?

A Letter of Undertaking (LUT) under GST is a declaration filed by exporters and SEZ suppliers to supply zero-rated goods or services without payment of Integrated GST (IGST). Without LUT, exporters must pay IGST and claim a refund - LUT eliminates this cash flow burden entirely.

Governed by

CGST Act, 2017 (Section 16 of IGST Act) · CGST Rules, 2017 (Rule 96A) · GST Portal (gst.gov.in) · CBIC Circular No. 8/8/2017-GST (LUT procedure) · LUT must be filed annually before the first export transaction of the year.

Minimum requirements

Active GSTIN with zero-rated supplies (exports/SEZ) · No prosecution under CGST/IGST Act in preceding year · No overdue GST returns or tax dues · Annual filing on GST portal before first zero-rated supply.

What you receive

Accepted LUT with ARN (Acknowledgement Reference Number) · Authority to export goods and services without paying IGST · Valid for the entire financial year · PDF copy of accepted LUT for record.

Benefits - Benefits of Company Registration Online Using Lawxygen

Who Usually Requires This?

The GST LUT (Letter of Undertaking) Filing solution matches perfectly with these profiles:

  • Profile
  • Why It Applies
  • Exporters of goods and services
  • Any GSTIN holder exporting goods or services must have a valid LUT to avoid paying IGST on exports. Without LUT, IGST must be paid upfront and refund claimed - blocking working capital.
  • IT and software service exporters
  • EUR without IGST, simplifying billing.
  • Consultants and freelancers with foreign clients
  • GST-registered consultants invoicing foreign clients must file LUT to invoice without GST - maintaining clean, IGST-free invoicing for international engagements.
  • Suppliers to SEZ units and developers
  • developers are zero-rated - LUT allows these supplies without IGST payment, subject to SEZ conditions.

How It Works

Execution is straightforward. Hand over the details and relax.

Consultation Request

Drop your inquiry.

Data Preparation

Our agents format the forms via robust checks.

Execution

Final approvals fetched from the regulating authorities.

Expected Additional Levies

  • Filing Fees to Government
  • E-Stamp Duties according to state norms
  • Processing Levies based on capital limits

Core Advantages to Remember

Avoid Penalties

Better Market Position

Standardized Documentation

FAQ's