GST LUT Filing Service

GST LUT letter of undertaking filing

What is LUT in GST?

A Letter of Undertaking (LUT) in GST is a document that exporters are required to file with the GST Department in order to export goods or services without paying Integrated GST (IGST). Instead of paying IGST first and then applying for a refund later, filing a GST LUT Letter allows businesses to make zero-rated exports directly. This saves time, effort, and avoids blockage of working capital.

The LUT acts as a declaration by the exporter that they will comply with all GST rules while exporting. Once filed, the LUT remains valid for one financial year and needs to be renewed annually. Filing it online through the GST portal has made the process simple and quick for businesses engaged in exports.

Who Needs a GST LUT Letter?

A GST LUT Letter of Undertaking is mainly required by exporters of goods and services who do not want to pay IGST at the time of making exports. It is also necessary for businesses that supply goods or services to Special Economic Zones (SEZs) without charging IGST. In simple terms, if you are a business that makes zero-rated supplies under GST, you must file LUT to enjoy tax-free exports.

This facility is especially useful for exporters, service providers working with foreign clients, and businesses dealing with SEZ units, as it helps them avoid unnecessary tax payments and improves cash flow. By filing LUT in GST, businesses can focus on expanding their global trade without financial stress.

Why NetProfit for GST LUT Letter of Undertaking Filing?

NetProfit provides expert assistance in GST LUT filing online, ensuring error-free submission and timely approval. Our team prepares the required documents, files the LUT on the GST portal, and keeps you updated at every stage. With transparent pricing and dedicated support, NetProfit has become a trusted partner for exporters across India.

We also provide services like Start up advisory, Secretarial compliance services, PAN and TAN application, DIN Apply, GST registration, Trademark registration, GST / Income tax return filing and many more Gst LLP Filing . For quick help, contact us at or email contact@netprofit.in.

GST LUT Undertaking Prices

• Filing of One Letter of Undertaking with GST authorities

What are the Advantages of GST LUT Letter Filing ?

Tax Benefit

Filing LUT allows exporters to supply goods and services without paying IGST at the time of export.

It helps businesses maintain liquidity by avoiding blockage of funds in tax payments and refunds.

Easy Filing

LUT can be submitted online through the GST portal in a quick and convenient manner.

Global Reach

It enables exporters to offer competitive pricing and expand their presence in foreign markets.

Cost Saving

Businesses save compliance costs as they do not need to claim IGST refunds after exports.

Legal Compliance

Filing LUT keeps exporters fully compliant with GST law and avoids unnecessary penalties.

Business Growth

With improved liquidity, companies can focus more on growth and expansion of exports.

Investor Trust

A properly filed LUT builds credibility with clients, partners, and international investors.

Documents Required for LUT GST Filing

Quick Checklist

• Request letter for acceptance of RFD 11. The request letter should be on letter head and signed by the proprietor/director/partner of any authorized person
• Self-declaration that the conditions of the Letter of Undertaking shall be accepted unless there is specific permission granted.
• A self-declaration by the exporter to the effect that he has not been prosecuted Copy of GST registration certificate
• Copy of IEC code (not applicable in case of services)
• Copies of VAT return for all quarters or GSTR 3 of all three months. In case of services, a service tax return would do
• Export bill/invoice
• PAN and ID of the signatory and off witnesses duly signed.
• Letter of authorization.

Request letter for acceptance of RFD 11. The request letter should be on letter head and signed by the proprietor/director/partner of any authorized person

Self-declaration that the conditions of the Letter of Undertaking shall be accepted unless there is specific permission granted.

A self-declaration by the exporter to the effect that he has not been prosecuted Copy of GST registration certificate

Copy of IEC code (not applicable in case of services)

Copies of VAT return for all quarters or GSTR 3 of all three months. In case of services, a service tax return would do

Export bill/invoice

PAN and ID of the signatory and off witnesses duly signed.

Letter of authorization.

Why is LUT in GST Important for Businesses?

Expert Assistance

Our team understands GST rules in detail and ensures your LUT filing is accurate and compliant.

Complete Support

From document preparation to online submission, we handle every step of the LUT filing process.

Timely Filing

We make sure your LUT is filed on time so that you can continue exports without delays or penalties.

Trusted Service

With thousands of satisfied clients, NetProfit is a reliable partner for businesses across India.

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What Does NetProfit Do for LUT in GST?

• We understand your export requirements and check your eligibility for LUT filing.
• Our team prepares and verifies all the necessary documents for submission.
• We file your GST LUT Letter online accurately on the GST portal.
• We keep you updated on every step until the approval is received.
• Our experts ensure that your LUT is filed on time to avoid any export delays.
• We provide dedicated support and guidance throughout the filing process.
• You can always reach us at or email contact@netprofit.in for quick help.

We understand your export requirements and check your eligibility for LUT filing.

Our team prepares and verifies all the necessary documents for submission.

We file your GST LUT Letter online accurately on the GST portal.

We keep you updated on every step until the approval is received.

Our experts ensure that your LUT is filed on time to avoid any export delays.

We provide dedicated support and guidance throughout the filing process.

You can always reach us at or email contact@netprofit.in for quick help.

FAQs on GST LUT Letter of Undertaking Filing

What is LUT in GST?

• LUT in GST means a Letter of Undertaking, which exporters file to export goods or services without paying Integrated GST (IGST).

Why is a GST LUT Letter required?

• A GST LUT Letter is required so that exporters can make zero-rated supplies without paying IGST upfront and avoid waiting for refunds.

Who can file LUT in GST?

• Any exporter of goods or services, including businesses supplying to SEZ units, can file a LUT under GST.

Is filing LUT in GST mandatory?

• Yes, it is mandatory for exporters who want to avoid paying IGST at the time of export and wish to save working capital.

How to file LUT in GST?

• You can file LUT online through the GST portal by logging in with your GSTIN, filling the LUT form, and uploading the required documents.

What documents are needed for GST LUT filing?

• The documents required include PAN, Aadhaar, GSTIN, Import Export Code (IEC), bank details, and KYC of partners or directors.

What is the validity of a GST LUT Letter?

• A GST LUT Letter is valid for one financial year, after which a new LUT must be filed for the next year.

Can LUT be filed offline?

• No, LUT cannot be filed offline; it must be filed online through the GST portal only.

What happens if I do not file LUT?

• If you do not file LUT, you will have to pay IGST on exports and then apply for a refund, which blocks your funds until the refund is processed.

Is there a government fee for LUT filing?

• No, there is no government fee for filing LUT on the GST portal, but professional service charges may apply.

Can LUT GST be filed in the middle of the year?

• Yes, LUT can be filed at any time during the year, but it will remain valid only until the end of that financial year.

Can an NRI exporter file LUT in GST?

• Yes, an NRI exporter who has GST registration in India can also file a LUT to export without paying IGST.

Is DSC mandatory for LUT filing?

• No, DSC is not mandatory, as you can verify LUT filing using either Aadhaar OTP or a Digital Signature Certificate.

How long does LUT filing take?

• LUT filing is usually approved within one to three working days if all the required documents are complete and accurate.

Can LUT be rejected by GST authorities?

• Yes, LUT can be rejected if the information or documents provided are incorrect, incomplete, or not valid.

What if LUT expires?

• If your LUT expires, you must renew it for the next financial year before making further zero-rated supplies.

What is the difference between LUT and Bond in GST?

• LUT is allowed for exporters with a good compliance history, while a Bond with bank guarantee is required if the exporter has not fulfilled conditions earlier.

Can I amend my LUT after filing?

• No, once an LUT is filed, it cannot be amended, and a fresh LUT must be filed for the next financial year.

How do I track my LUT filing status?

• You can track the status of your LUT filing by logging into the GST portal and downloading the acknowledgement after submission.

Why choose NetProfit for GST LUT filing?

• NetProfit ensures accurate filing of your LUT online, helps you prepare the required documents, and provides end-to-end support until approval.

LUT in GST means a Letter of Undertaking, which exporters file to export goods or services without paying Integrated GST (IGST).

A GST LUT Letter is required so that exporters can make zero-rated supplies without paying IGST upfront and avoid waiting for refunds.

Any exporter of goods or services, including businesses supplying to SEZ units, can file a LUT under GST.

Yes, it is mandatory for exporters who want to avoid paying IGST at the time of export and wish to save working capital.

You can file LUT online through the GST portal by logging in with your GSTIN, filling the LUT form, and uploading the required documents.

The documents required include PAN, Aadhaar, GSTIN, Import Export Code (IEC), bank details, and KYC of partners or directors.

A GST LUT Letter is valid for one financial year, after which a new LUT must be filed for the next year.

No, LUT cannot be filed offline; it must be filed online through the GST portal only.

If you do not file LUT, you will have to pay IGST on exports and then apply for a refund, which blocks your funds until the refund is processed.

No, there is no government fee for filing LUT on the GST portal, but professional service charges may apply.

Yes, LUT can be filed at any time during the year, but it will remain valid only until the end of that financial year.

Yes, an NRI exporter who has GST registration in India can also file a LUT to export without paying IGST.

No, DSC is not mandatory, as you can verify LUT filing using either Aadhaar OTP or a Digital Signature Certificate.

LUT filing is usually approved within one to three working days if all the required documents are complete and accurate.

Yes, LUT can be rejected if the information or documents provided are incorrect, incomplete, or not valid.

If your LUT expires, you must renew it for the next financial year before making further zero-rated supplies.

LUT is allowed for exporters with a good compliance history, while a Bond with bank guarantee is required if the exporter has not fulfilled conditions earlier.

No, once an LUT is filed, it cannot be amended, and a fresh LUT must be filed for the next financial year.

You can track the status of your LUT filing by logging into the GST portal and downloading the acknowledgement after submission.

NetProfit ensures accurate filing of your LUT online, helps you prepare the required documents, and provides end-to-end support until approval.