GST LUT Filing – File Letter of Undertaking (LUT) Online
Looking to export goods or services without paying Integrated GST (IGST)? GST LUT Filing is the solution you need! A Letter of Undertaking (LUT) under GST allows exporters and certain service providers to carry out exports without the burden of upfront tax payment. It simplifies your compliance, saves working capital, and accelerates the refund process.
At Tax KamKaj, we make the entire GST LUT Filing process fast, simple, and 100% online. Whether you’re a first-time exporter or renewing your LUT for the new financial year, our team of GST experts is here to guide you every step of the way. We ensure a hassle-free, error-free filing experience, so you can focus on growing your export business.
Apply For GST LUT Filing ?
What is GST LUT Filing?
GST LUT Filing refers to the process of submitting a Letter of Undertaking (LUT) under the Goods and Services Tax (GST) system. This filing allows exporters of goods and services to carry out exports without the payment of Integrated GST (IGST).
Under the GST regime, all exports are considered zero-rated supplies. Normally, a taxpayer would have to pay IGST on exports and then claim a refund. But with a valid LUT, businesses can export without paying tax upfront, thereby saving time and maintaining smooth cash flow.
The LUT must be filed online every financial year through the GST portal by eligible businesses. It’s a legal declaration that the exporter will comply with all GST regulations and complete the export within the prescribed time frame.
Who Needs to File LUT under GST?
Filing a Letter of Undertaking (LUT) under GST is mandatory for certain businesses that wish to carry out exports without paying Integrated GST (IGST). If your business falls under the following categories, you are eligible and required to file LUT:
- The Following Entities Should File LUT under GST:
- Exporters of Goods or Services
- Businesses engaged in exporting goods or services outside India and want to avail zero-rated supply without payment of IGST.
- Businesses engaged in exporting goods or services outside India and want to avail zero-rated supply without payment of IGST.
- Suppliers to SEZ Units or Developers
- If you’re supplying goods or services to Special Economic Zones (SEZs), you can file LUT and supply without tax.
- If you’re supplying goods or services to Special Economic Zones (SEZs), you can file LUT and supply without tax.
- Freelancers and Professionals with Foreign Clients
- Independent service providers offering services to international clients and receiving payment in foreign currency.
- Independent service providers offering services to international clients and receiving payment in foreign currency.
- Businesses with Clean GST Compliance History
- LUT is available to all registered taxpayers who have not been prosecuted for tax evasion exceeding ₹2.5 crore.
Important Note:
- If you do not file LUT, you will have to pay IGST on your exports and then claim a refund later—which can block your working capital and delay cash flow.
Benefits of GST LUT Filing
Filing a Letter of Undertaking (LUT) under GST comes with multiple benefits, especially for exporters and service providers dealing with foreign clients. Here’s why filing a LUT is a smart move for your business:
No IGST Payment on Exports
Export goods or services without paying tax upfront.
Saves Working Capital
Keep your cash free - no need to wait for refunds.
Faster Process
No refund delays or paperwork for tax returns.
Simplified Compliance
Easy and smooth GST process for exporters.
Boosts Business Flow
More time and money to focus on growing your business.
Zero Penalties
Avoid fines by staying compliant.
Documents Required for LUT Filing
To file a Letter of Undertaking (LUT) under GST, you need to keep the following documents ready:
- GST Registration Certificate
- PAN Card of the Business/Entity
- Authorized Signatory’s PAN & Aadhar
- Previous LUT (If Any)
- Authorization Letter / Board Resolution
- IEC Code (If available)
- Cancelled Cheque of Business Bank Account (Optional)
Charges for GST LUT Filing
At Tax Kamkaj, we offer hassle-free GST Letter of Undertaking Filing services at affordable rates:
GST LUT Filing – Rs. 499/- only (All-inclusive)
- What’s Included:
- Complete assistance in filing LUT
- Document verification
- Submission on GST portal
- Expert support till approval
- Downloadable LUT copy for your records
- No Hidden Charges. No Delays. Just Simple, Fast Filing.
- Get Your GST LUT in Just 30 Minutes
GST LUT Filing Process – Step-by-Step
Filing your Letter of Undertaking (LUT) under GST is a fully online process. Follow these easy steps to file your LUT on the GST Portal:
Step 1: Login to GST Portal
- Visit www.gst.gov.in and log in with your GSTIN, username, and password.
Step 2: Go to LUT Application
- Navigate to:
Services → User Services → Furnish Letter of Undertaking (LUT)
Step 3: Select the Financial Year
- Choose the financial year for which you are filing the LUT (e.g., 2025–26).
Step 4: Fill in Required Details
- Confirm previous LUT (if available)
- Check and accept the declaration
- Fill in exporter details
Note on IEC: If you’re exporting goods, your Import Export Code (IEC) is usually automatically fetched from the GST database. You don’t need to upload it separately unless required during verification.
Step 5: Upload Supporting Documents
Upload documents such as:
- Authorization Letter
- PAN of Authorized Signatory
- Previous LUT copy (if applicable)
Step 6: Sign & Submit the Application
Verify using:
- Digital Signature Certificate (DSC)
or - Electronic Verification Code (EVC)
Step 7: Download the Acknowledged LUT
- Once submitted and approved, you can download the filed LUT from the portal for your records.
GST LUT Validity & Renewal
- Validity: LUT is valid for one financial year
- Renewal: Must be filed every year before 31st March for continued benefits
Why Choose Tax Kamkaj for GST LUT Filing?
Bullet Points:
- Expert assistance from GST professionals
- End-to-end support with documentation
- Quick turnaround time
- 100% online and hassle-free
Frequently Asked Questions (FAQs)
Is LUT filing mandatory for all exporters?
Yes, if you wish to export without paying IGST.
Can LUT be filed offline?
- No, LUT filing is done online through the GST portal.
What if I don’t file LUT?
- You’ll need to pay IGST on exports and claim refund later.