GST
GST LUT Filing
File a Letter of Undertaking (LUT) to make export supplies or supplies to SEZ without payment of IGST.
Overview
A Letter of Undertaking (LUT) allows registered exporters to supply goods or services for export or to SEZ units/developers without paying IGST. Instead of paying IGST and claiming a refund later, the exporter furnishes an LUT and exports without tax payment.
Eligibility
- Any registered person making zero-rated supplies (exports or supplies to SEZ)
- Should not have been prosecuted under GST/CGST/IGST Act with tax amount exceeding Rs 250 lakhs
Key Points
- LUT must be filed annually before the start of each financial year (or before the first export of the year)
- Filed online on the GST portal in Form GST RFD-11
- No bond or bank guarantee required for LUT
Why Choose VSB Consultants?
We ensure your LUT is filed on time each year so your exports are not blocked or delayed due to non-compliance.
Requirements, documents, government fees, professional fees and timelines may vary depending on the applicant, jurisdiction, portal status and applicable law. The final scope will be confirmed after reviewing the specific case.
FAQ
Frequently Asked Questions
If LUT is not filed, the exporter must pay IGST on exports and claim a refund later, which blocks working capital.
Yes, LUT is required for export of services as well. Service exports are zero-rated under GST and benefit from LUT filing.
Yes, LUT can be filed at any time during the financial year, but it should be filed before making the first zero-rated supply.
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