File Your GST LUT
& Export Without Paying IGST
Complete your Letter of Undertaking (LUT) filing online with a simple, fast and secure process. No office visits, no complicated paperwork.
Choose the right plan for your business
Simple and transparent pricing with professional services assistance.
No plans available
There are currently no packages available for this service.
No Upfront IGST
Export eligible goods or services without paying IGST upfront.
100% Online
Complete your LUT filing online without visiting any office.
Expert Assistance
Get guided support throughout the GST LUT filing
process.
Everything You Need to Know About GST LUT
Understand LUT filing, eligibility, documents and benefits in simple terms.
What is LUT in GST?
Letter of Undertaking (LUT) allows eligible exporters to make zero-rated supplies without payment of IGST. LUT is generally valid for one financial year and helps exporters avoid blocking working capital through upfront tax payment.
Who Can File LUT?
GST-registered businesses exporting goods or services outside India may file LUT, subject to the applicable GST conditions.
Documents Required for LUT Filing
Keep the following information and documents ready before starting your filing:
Benefits of Filing LUT
Helps eligible exporters make zero-rated supplies without upfront IGST payment.
Avoids unnecessary blocking of funds towards upfront tax payment.
LUT filing can be completed online through the GST portal.
LUT is generally filed for a financial year and needs renewal for the next year.