Goods & Services Tax

GST LUT Form

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LUT (Letter of Undertaking) under GST allows exporters to export goods or services without paying IGST upfront.
It is a declaration filed with the GST Department by businesses stating that they will comply with all GST laws while making exports without tax payment and will realize export proceeds within the prescribed period.

 

Who Can Apply for LUT

  • Registered exporters of goods or services.

  • Businesses making SEZ supplies without IGST payment.

  • Entities involved in zero-rated supplies under GST.

Note: Exporters with a record of tax evasion or violations may not be eligible to file LUT.

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📋 Documents Required

  • Copy of GST Registration Certificate

  • PAN and Aadhaar of authorized signatory

  • IEC (Import Export Code)

  • Cancelled cheque / bank details

  • Digital Signature Certificate (DSC) or EVC (OTP verification)

🪜 Filing Procedure

  1. Login to https://www.gst.gov.in

  2. Go to Services → User Services → Furnish Letter of Undertaking (LUT)

  3. Fill in the details and attach supporting documents

  4. Submit with DSC or EVC

  5. Download the Acknowledgement & ARN for records

⏳ Validity

  • The LUT is valid for one financial year.

  • Must be renewed annually to continue exporting without IGST payment.

💡 Benefits of LUT

  • Enables tax-free exports (no IGST on export invoices).

  • Improves cash flow for exporters.

  • Simplifies refund and documentation process.

  • Builds trust and compliance record with GST authorities.

⚖️ In Case LUT is Not Filed

Exporters must either:

  • Pay IGST on exports and later claim refund, or

  • File a valid LUT to export without tax.

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