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GST LUT Filing

GST LUT (Letter of Undertaking) is required for exporters who wish to export goods or services without paying IGST. By filing LUT, businesses can supply goods or services internationally without blocking working capital in tax payments.

LUT must be filed at the beginning of every financial year to continue exporting without payment of IGST under GST regulations.

Who Should File GST LUT?
  • Exporters of Goods
  • Exporters of Services
  • Businesses supplying to SEZ units
  • Freelancers providing services abroad
  • Registered taxpayers involved in zero-rated supplies
Export Without IGST

LUT allows exporters to supply goods/services without paying IGST.

No Government Fee

Filing LUT on the GST portal is completely free of government charges.

Annual Filing

LUT must be filed once every financial year to remain valid.

Process of Filing GST LUT

  • Step 1: Login to GST Portal (www.gst.gov.in)
  • Step 2: Go to Services → User Services → Furnish LUT
  • Step 3: Select Financial Year
  • Step 4: Upload required details & accept declaration
  • Step 5: Submit using DSC / EVC and download acknowledgment

Prices

GST LUT Filing

File Letter of Undertaking for Export without Payment of IGST

₹ 1,999

  • ✔ LUT Preparation & Review
  • ✔ Portal Filing Assistance
  • ✔ Compliance Guidance
  • ✔ Expert Support
Consultation - ₹199
Basic Filing - ₹1,999
Smart Filing (Fast Track + Support) - ₹2,999
Mega Filing (Audit Assistance + Dedicated Manager) - ₹3,999
Total: ₹ 0

GST LUT Filing – Frequently Asked Questions (FAQ)

LUT (Letter of Undertaking) is a document filed by exporters to export goods or services without paying IGST, subject to certain conditions.

Any registered taxpayer engaged in export of goods or services can file LUT, provided they have not been prosecuted for tax evasion exceeding ₹2.5 crore.

Yes, LUT must be filed at the beginning of every financial year to continue exporting without payment of IGST.

No, there is no government fee for filing LUT on the GST portal. However, professional charges may apply if filed through a consultant.

You can file LUT online through the GST portal under Services → User Services → Furnish LUT. It must be verified using DSC or EVC.