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GST LUT Filing – An Overview

GST LUT (Letter of Undertaking) filing is mandatory for exporters and businesses making zero-rated supplies without payment of IGST. Filing LUT annually allows businesses to export goods or services without blocking working capital in tax payments. It is a compliance essential for exporters and service providers dealing in international clients.

Zero Tax Payment: File LUT to export goods/services without paying IGST upfront, improving cash flow.
Mandatory for Exporters: All GST-registered exporters making zero-rated supplies must file LUT every financial year.
Quick Online Process: LUT filing is an online process on the GST portal and gets approved within 1 to 3 working days.

Documents Required for GST LUT Filing


To file LUT for GST exemption on exports, you will need the following documents:

GSTIN and Login Credentials

Previous Year LUT (if applicable)

PAN Card of Authorized Signatory

Aadhaar Card of Authorized Signatory

Digital Signature (DSC) or EVC for Filing

Export Invoices or Contracts (Optional for Verification)

GST LUT Filing Timeline


The timeline for GST LUT filing is typically 1 to 3 working days after submission on the GST portal. Filing should be done before the beginning of each financial year to avoid paying IGST on exports.

Frequently Asked Questions

What is GST LUT Filing?

LUT (Letter of Undertaking) filing allows exporters to supply goods or services without paying IGST. It is filed online and valid for one financial year.

Who Needs to File LUT under GST?

Any GST-registered business exporting goods, services, or making zero-rated supplies without payment of tax must file LUT every financial year.

What Happens If I Don’t File LUT?

If LUT is not filed, you will be required to pay IGST on your exports and later claim a refund, leading to working capital blockage.