GST LUT Filing for Exporters
Zero-IGST Exports Made Easy – With N D Savla & Associates
What is LUT in GST?
LUT (Letter of Undertaking) enables exporters to supply goods or services without paying
Integrated GST (IGST) upfront. It is especially useful for zero-rated exports, helping avoid working capital
blockage and delays in refund claims.
Who Should File LUT?
- Exporters of goods or services
- Suppliers to Special Economic Zones (SEZs)
- Businesses making any zero-rated supplies
Note: Entities involved in tax evasion above ?2.5 crore are not eligible for LUT filing.
Documents Required for GST LUT Filing
- GST Registration Certificate
- PAN of the business entity
- Authorized signatory’s ID & address proof
- LUT cover letter on company letterhead
- Authorization letter for signatory
- Cancelled business cheque
- IEC (Import Export Code), if applicable
Why File LUT?
| Benefit |
Impact |
| No IGST on export |
Export goods/services without blocking funds. |
| Avoid refund delays |
No waiting for IGST refund from authorities. |
| Enhance working capital |
More liquidity for operations and expansion. |
| Annual validity |
Only one LUT per financial year needed. |
| Smoother documentation |
SEZ and export paperwork becomes easier. |
LUT vs Bond – When is a Bond Required?
LUT is valid for one financial year. If an exporter becomes ineligible or fails to follow LUT conditions,
they must execute a Bond with a Bank Guarantee.
- Bonds are issued on non-judicial stamp paper.
- May require up to 15% bank guarantee.
- Used for high-risk or non-compliant exporters.
Key Points to Remember
- LUT is filed online via Form GST RFD-11.
- Must be signed by Director / Partner / Proprietor.
- LUT must be renewed every financial year.
- Expired or rejected LUT requires bond execution until renewed.
How N D Savla & Associates Makes LUT Filing Effortless
- Eligibility check and document preparation
- Accurate filing of Form RFD-11 on your behalf
- Timely submission with acknowledgement
- Follow-ups & application tracking
- Automatic yearly renewal reminders