GST LUT
Filing
File your Letter of Undertaking (LUT) under GST with professional assistance. Taxced helps exporters prepare, verify, and submit their LUT so eligible zero-rated supplies can be made without payment of IGST, subject to applicable GST requirements.
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LUT Preparation
Prepare LUT Documents
Online Filing
Submit LUT Online
Export Compliance
Meet Export Requirements
GST LUT Filing
Requirements
What Is a GST LUT?
A Letter of Undertaking (LUT) is a declaration filed by an eligible registered taxpayer under GST to make zero-rated supplies without payment of IGST, subject to applicable conditions. It is commonly used by exporters of goods or services to avoid paying IGST upfront on qualifying exports.
The LUT is generally filed electronically on the GST portal in Form GST RFD-11 and enables eligible businesses to undertake exports without payment of integrated tax, while continuing to comply with applicable GST conditions.
Common GST Communications May Relate To
Confirm eligibility for filing LUT.
Review required export and GST documents.
Prepare accurate LUT details.
Submit LUT through the GST portal.
Maintain compliant zero-rated export transactions.
Who Can File LUT Under GST?
An eligible GST-registered taxpayer who intends to make qualifying zero-rated supplies without payment of IGST can file a Letter of Undertaking (LUT). This commonly includes exporters of goods, exporters of services, and businesses supplying goods or services to SEZ units or developers, subject to applicable GST conditions.
The taxpayer should satisfy the prescribed eligibility requirements and undertake to comply with the conditions applicable to zero-rated supplies under the GST framework.
Exporters of Goods
Businesses exporting goods outside India can file LUT for eligible zero-rated supplies.
Exporters of Services
Eligible service exporters can use LUT to provide services without upfront IGST payment.
SEZ Suppliers
Businesses supplying qualifying goods or services to SEZ units or developers may file LUT.
GST Registered Businesses
The taxpayer must have a valid GST registration to file an LUT.
Zero-Rated Supplies
LUT applies when eligible zero-rated supplies are made without payment of IGST.
Eligible Taxpayers
Taxpayers meeting applicable GST conditions can use the LUT facility.
Professional Insight
Businesses planning to use LUT should review their GST Registration, GST Return Filing, and GSTR-1 Filing requirements before undertaking exports. Maintaining accurate GSTR-3B Filing, understanding applicable GST Return Due Dates, and keeping proper export documentation can help maintain a consistent GST compliance trail.
When Is GST LUT Required?
GST LUT is generally used when an eligible registered taxpayer wants to make zero-rated supplies without payment of IGST. It is particularly relevant for exporters of goods or services who prefer to export without paying IGST upfront and subsequently claiming a refund of eligible unutilised input tax credit, subject to applicable GST provisions.
An LUT should be filed before undertaking the relevant supplies for the period in which the taxpayer intends to use the LUT facility. Businesses should also ensure that the applicable conditions and compliance requirements are satisfied throughout the export process.
GST notices and communications may be relevant to:
Before Export
File the LUT before making eligible zero-rated supplies.
Export Services
Use LUT for eligible services supplied to customers outside India.
Export Goods
Apply LUT when exporting eligible goods without payment of IGST.
SEZ Supplies
LUT may apply to qualifying supplies made to SEZ units or developers.
Without IGST Payment
LUT allows eligible zero-rated supplies without upfront IGST payment.
Annual Filing
A fresh LUT is generally required for each financial year.
Professional Insight
If your business regularly provides services or sells goods to customers outside India, evaluating LUT eligibility in advance can help structure export transactions efficiently. Proper GST Registration and timely GST Return Filing should be maintained alongside LUT compliance.
Documents Required for GST LUT Filing
GST LUT filing is primarily an online process, and the taxpayer should keep the relevant GST registration, authorised signatory, and export-related information readily available. The exact documents or details required may vary depending on the taxpayer and the nature of the transaction.
GSTIN & Taxpayer Details
Provide accurate GSTIN and registered business details.
PAN Details
Submit the taxpayer’s valid PAN information.
Authorised Signatory Details
Provide details of the person authorised to file the LUT.
Witness Details
Provide witness information where applicable.
Previous LUT Detail
Provide earlier LUT details, if relevant.
Export Activity Details
Provide relevant information about the export business and transactions.
GST Registration Information
Ensure registered GST details are current and accurate.
Professional Insight
Do not attach documents simply because they are available; provide documents that directly support the points raised in the GST notice. The notice should first be mapped against the relevant GSTR-1, GSTR-3B, invoices, books, ITC records, and other evidence. A structured documentary trail makes the GST Notice Reply more precise and easier to substantiate.
GST LUT Preparation
& Filing Process
LUT Eligibility & Details Review
Before filing a GST LUT, we review whether the taxpayer is eligible to use the LUT facility and verify the relevant GST and business details. This helps ensure that the LUT is prepared correctly and aligns with the taxpayer’s intended zero-rated export transactions.
Key checks include:
- GST Registration Status — Verify that the GST registration is active and details are accurate.
- Export Eligibility — Review whether the proposed transactions qualify as zero-rated supplies.
- Taxpayer Details — Check PAN, GSTIN, legal name, and business information.
- Authorised Signatory — Verify the authorised person responsible for filing.
- Previous LUT Details — Review earlier LUT filings where applicable.
- Transaction Structure — Understand whether supplies are goods, services, or qualifying SEZ supplies.
Preparing Form GST RFD-11
Form GST RFD-11 is the prescribed Letter of Undertaking (LUT) format used by eligible taxpayers to undertake zero-rated supplies without payment of IGST, subject to applicable GST conditions. The form should be prepared with accurate taxpayer, authorised signatory, and undertaking details before submission through the GST portal.
Key Steps:
- Verify Taxpayer Details — Confirm GSTIN, legal name, and registered business details.
- Enter Authorised Signatory Details — Provide the required details of the authorised person.
- Provide LUT Undertaking — Confirm compliance with the applicable conditions for zero-rated supplies.
- Add Witness Details — Provide witness information wherever required.
- Review Form Details — Check all information for accuracy before submission.
- Prepare for Online Filing — Finalise the LUT for submission through the applicable GST portal process.
GST Portal LUT Filing
Once the LUT has been prepared and verified, it can be submitted through the GST portal by the authorised signatory. The filing process involves accessing the LUT facility, entering or confirming the required details, providing the prescribed undertaking, completing authentication, and submitting the application.
Key Steps:
- Login to GST Portal — Access the taxpayer account using valid credentials.
- Select LUT Facility — Navigate to the applicable LUT filing option.
- Enter LUT Details — Provide and verify the required information.
- Authorised Signatory Verification — Complete the applicable authentication process.
- Submit LUT — Submit the completed undertaking electronically.
- Save Acknowledgement — Download and retain the acknowledgement and filing records.
LUT Acknowledgement & Records
After successful GST LUT filing, the taxpayer should retain the LUT acknowledgement and related filing records as part of their GST compliance documentation. These records can help establish that the LUT was filed and support the taxpayer’s export transactions during future reviews or compliance proceedings.
Key Records to Maintain:
- LUT Acknowledgement — Retain the acknowledgement generated after successful filing.
- Filed LUT Copy — Keep a copy of the submitted undertaking for internal records.
- Export Documents — Maintain invoices, shipping documents, and other relevant export evidence.
- GST Returns — Keep corresponding GSTR-1 and GSTR-3B records.
- Payment & Tax Records — Maintain relevant GST payment and accounting records.
- Supporting Documents — Preserve documents supporting the underlying export transactions.
GST LUT Compliance
& Common Issues
GST LUT Validity & Renewal
A GST LUT is generally valid for the financial year in which it is furnished. Therefore, businesses that intend to continue making eligible zero-rated supplies without payment of IGST should furnish a fresh LUT for the next financial year.
Businesses should also ensure that the conditions attached to the LUT are complied with and that export transactions are properly documented. An LUT is deemed accepted once the online acknowledgement bearing the Application Reference Number (ARN) is generated.
Common GST Notice Reply Mistakes
Incorrect GST Details
Entering incorrect GSTIN, legal name, or taxpayer information.
Eligibility Oversight
Filing LUT without properly checking eligibility requirements.
Incomplete Details
Missing required information in the LUT application.
Data Mismatch
Differences between LUT details and GST registration records.
Delayed Filing
Failing to furnish a fresh LUT for the relevant financial year.
Poor Record Keeping
Not retaining the LUT acknowledgement and supporting export records.
LUT Without Payment of IGST
An eligible registered taxpayer can use a Letter of Undertaking (LUT) to make qualifying zero-rated supplies without paying IGST upfront. This allows eligible exporters to avoid blocking funds in tax payments while complying with the applicable GST requirements.
Key Benefits:
- No Upfront IGST — Make eligible exports without paying IGST at the time of supply.
- Export-Friendly — Supports efficient zero-rated export transactions.
- Improved Cash Flow — Avoids upfront tax outflow on eligible supplies.
- Simplified Compliance — Use LUT instead of paying IGST and subsequently seeking a refund.
- ITC Refund Option — Eligible exporters may claim a refund of unutilised ITC, subject to applicable conditions.
- GST Compliance — Continue maintaining required returns and export documentation.
What Happens After LUT Filing?
After successfully filing the GST LUT, the taxpayer should retain the acknowledgement and filed LUT details and use the LUT for eligible zero-rated supplies during the applicable financial year. The business should continue maintaining proper export documentation and complying with relevant GST return requirements.
Key Points:
- LUT Acknowledgement — Retain the filing acknowledgement for your records.
- Export Documentation — Maintain invoices and relevant export evidence.
- GST Returns — Report eligible transactions correctly in applicable GST returns.
- Record Reconciliation — Keep export records aligned with GST and accounting records.
- Annual Renewal — Furnish a fresh LUT when required for the next financial year.
- Compliance Monitoring — Continue meeting the conditions applicable to LUT-based exports.
Professional Insight
LUT filing is only one part of export GST compliance. Businesses should maintain accurate GSTR-1 Filing, GSTR-3B Filing, and GST Return Filing records, while keeping supporting export documentation ready for any future verification or GST Notice Reply.
Complete GST
LUT Filing Support
Why Choose Taxced?
Taxced provides end-to-end GST LUT Filing support for exporters and businesses making eligible zero-rated supplies. We focus on accurate preparation, eligibility review, portal filing, and maintaining a clear compliance trail.
Export Compliance Expertise
Support designed around export and zero-rated GST requirements.
Eligibility Review
Check whether your business and transactions are suitable for LUT filing.
Accurate Preparation
Prepare and verify the required LUT details before submission.
Ongoing GST Support
Connect LUT compliance with GST Return Filing, GSTR-1 Filing, and GSTR-3B Filing.
GST Notice Reply
FAQs
What is GST LUT Filing?
GST LUT Filing is the process of furnishing a Letter of Undertaking (LUT) by an eligible registered taxpayer to make qualifying zero-rated supplies without payment of IGST, subject to applicable conditions.
Who can file LUT under GST?
Eligible GST-registered taxpayers making qualifying zero-rated supplies, such as exports of goods or services, can furnish an LUT subject to the prescribed conditions.
Is GST LUT filing mandatory for exporters?
LUT is not mandatory in every export transaction. It is generally used when an eligible taxpayer wants to make qualifying zero-rated supplies without payment of IGST.
What is the validity of a GST LUT?
An LUT is generally valid for the financial year in which it is furnished. A fresh LUT is generally required for the following financial year if the taxpayer wants to continue using the facility.
Can LUT be filed online?
Yes. Eligible taxpayers can furnish their LUT electronically through the GST portal using the applicable online filing facility.
What documents are required for GST LUT Filing?
The taxpayer should keep relevant GST registration details, authorised signatory information, witness details where applicable, and supporting export/business information ready for the filing.
Can I export without paying IGST after filing LUT?
Yes, an eligible taxpayer can make qualifying zero-rated supplies without payment of IGST after furnishing the LUT, subject to compliance with applicable GST conditions.
What happens if I do not file an LUT?
If an eligible exporter wants to make zero-rated supplies without payment of IGST but does not furnish the required LUT, the taxpayer may need to follow the alternative applicable tax-payment and refund mechanism.
Does LUT filing remove the need to file GST returns?
No. Filing an LUT does not replace regular GST compliance. Businesses must continue filing applicable returns and reporting their transactions correctly.
Can Taxced help with GST LUT Filing?
Yes. Taxced can assist with LUT eligibility review, preparation, document verification, GST portal filing, acknowledgement, and related export GST compliance support.
Planning to Export
Without Paying IGST?
File your GST LUT correctly with professional assistance. Taxced helps eligible businesses with LUT eligibility review, preparation, GST portal filing, acknowledgement, and ongoing export compliance.
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