GST LUT
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The Letter of Undertaking (LUT) is a self-declaration document filed by exporters under GST to export goods or services without paying IGST. It is mandatory for exporters who want to claim zero-rated supplies benefits under Section 16(3) of the IGST Act, 2017.
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Table of Content
- GST LUT (Letter of Undertaking) - Overview
- Key Features of GST LUT
- Who Can File LUT?
- How to File LUT on GST Portal?
GST LUT (Letter of Undertaking)
The Letter of Undertaking (LUT) is a self-declaration document filed by exporters under GST to export goods or services without paying IGST. It is mandatory for exporters who want to claim zero-rated supplies benefits under Section 16(3) of the IGST Act, 2017.
✔ Replaces Bond (for eligible exporters) – No need to submit a bank guarantee.
✔ Valid for one financial year (must be renewed before April 1 each year).
✔ Required for both goods & services exports.
✔ Must be filed online on the GST portal.
✅ Registered exporters (including SEZ units).
✅ Suppliers making zero-rated supplies (exports & SEZ supplies).
❌ Not allowed for:
- Taxpayers with pending GST dues.
- Exporters who were previously penalized for GST violations.
- Login to GST Portal → Go to Services > User Services > Furnish Letter of Undertaking (LUT).
- Select Financial Year → Choose the applicable year (e.g., 2024-25).
- Download & Fill LUT Form (GST RFD-11) → Enter details like GSTIN, export details, and declaration.
- Submit with DSC/EVC (Digital Signature or OTP-based verification).
- Download Acknowledgement (No separate approval needed if details are correct).
Documents Required for LUT
- GSTIN of the exporter.
- Authorized Signatory Details (Name, Designation).
- Self-Declaration (No pending tax dues).
FAQs for GST LUT
The Letter of Undertaking (LUT) is a self-declaration filed by exporters to supply goods/services without paying IGST under zero-rated supplies (exports, SEZ supplies). It replaces the need for a bond and bank guarantee for compliant taxpayers.
- Exporters of goods/services (including SEZ units/developers).
- Suppliers to SEZ units or developers.
- Deemed exporters (notified under GST laws).
Exempt: Taxpayers with pending GST dues or prosecuted for tax evasion.
- Log in to GST Portal → Services > User Services > Furnish LUT.
- Select the financial year (e.g., 2024-25).
- Enter details (GSTIN, business name, declaration).
- Submit via DSC (Digital Signature) or EVC (OTP).
- Download the acknowledgement (auto-approved if compliant).
- Valid for one financial year (e.g., 1st April 2024 to 31st March 2025).
- Must be renewed before 1st April of each year.
No. The LUT must be filed before exporting goods/services. Retroactive filing is not allowed.
- No revisions allowed: File a fresh LUT if details change.
- Cancellation: Automatic if GST dues arise or eligibility is lost.
Yes, for notified deemed export transactions (e.g., supplies under Advance Authorization, EPCG).
- Cannot export without IGST payment: You must pay IGST upfront and claim a refund later.
- Higher compliance cost: Submit a Bond + Bank Guarantee (up to 15% of tax liability).
- Delayed refunds: IGST refunds may take 2-6 months.
Yes! LUT applies to both goods and services exports, including IT, consulting, and engineering services.
Feature | LUT | Bond |
Bank Guarantee | Not required | Required (15% of tax liability) |
Eligibility | Compliant taxpayers only | Default for non-compliant taxpayers |
Validity | 1 financial year | Case-specific |
- No physical documents are uploaded.
- Mandatory details: GSTIN, business name, self-declaration (no pending dues).
- Keep ready: GST registration certificate, PAN, and authorization letter (if applicable).
Yes, if:
- It has a valid GSTIN.
- No pending GST dues.
- Not prosecuted for tax evasion.
- GST Portal → Services > User Services > View Filed LUT.
- Check status using the ARN (Application Reference Number) generated after filing.
You cannot file an LUT and must submit a Bond + Bank Guarantee for exports.
Related Business Registrations
In addition to registration or incorporation, a business may require other registrations depending on the business activity undertaken. Talk to an Advisor to find out registrations your business may require post registration.
