LUT (Letter of Undertaking) Filing

Any registered person making zero-rated supplies (exports of goods or services, or supplies to SEZ units/developers) can file an LUT to export without payment of IGST. It is mandatory to file LUT if you wish to export without paying tax and claim refund later.

An LUT is valid for one financial year. For example, LUT filed for FY 2025-26 will be valid from April 1, 2025 to March 31, 2026. A new LUT must be filed at the start of each financial year.

Yes, the proper officer can revoke an LUT if the taxpayer fails to comply with conditions, such as not realizing export proceeds within the prescribed time (15 months for goods, or as extended). The taxpayer can also withdraw an LUT voluntarily.

LUT is a simple undertaking without any surety or security, available to taxpayers who have been assessed as compliant (filed all returns for the last 2 years). A Bond requires a bank guarantee or surety and is filed when the taxpayer is not eligible for LUT.

If export proceeds are not realized within 15 months (for goods) or the prescribed period (for services), the exporter must pay the IGST that was exempted under LUT, along with interest from the date of export until payment.

LUT (Letter of Undertaking) is a bond filed by exporters under GST to export goods or services without paying IGST. It is submitted in FORM GST RFD-11 and allows zero-rated supply of exports without tax payment, subject to compliance conditions.

Our professional fee for LUT filing is ₹500. No government fee is charged for LUT filing. The service includes document preparation, digital signature/EVC application, online submission on the GST portal, and tracking of LUT acceptance.

Any GST-registered exporter of goods or services needs to file LUT to export without paying IGST. This is applicable to both merchant exporters and manufacturer exporters. Service exporters supplying services to overseas recipients also need LUT for zero-rated supplies.

A LUT is valid for one financial year (April to March). It must be renewed at the start of each financial year by filing a fresh LUT. The application for renewal can be submitted anytime before the expiry of the existing LUT.

The key document is a self-declaration/undertaking on letterhead confirming compliance with export obligations. Supporting documents include PAN, GST registration certificate, and export order/contract (if required by the officer for verification).