Taxation

GST LUT Filing

Letter of Undertaking (LUT) filing for exporters to make zero-rated supplies without payment of IGST — crucial for cash flow.

Overview

Exporters can supply goods or services without payment of IGST by filing a Letter of Undertaking (LUT) with the GST department. This is renewed annually and is critical for maintaining healthy cash flow.

Without LUT, exporters must pay IGST upfront and then claim refund — locking up significant working capital.

Key Benefits

  • Export without paying IGST upfront
  • Significant working capital benefit
  • Annual filing — simple but critical
  • Available for both goods and services exporters
  • Avoids the lengthy IGST refund process

Documents Required

  • GSTIN and login credentials
  • Previous year LUT (if applicable)
  • Export invoice details
  • Authorized signatory details

Process

  1. LUT eligibility verification
  2. Form GST RFD-11 preparation
  3. Filing on GST portal
  4. Confirmation and documentation
  5. Annual renewal reminder setup