GST LUT Filing

GST LUT Filing Online in India – Letter of Undertaking Services

GST Letter of Undertaking (LUT) Filing Online in India

Exporting goods or services from India can involve important GST compliance requirements. A Letter of Undertaking (LUT) allows eligible GST-registered businesses to make qualifying zero-rated supplies without paying Integrated Goods and Services Tax (IGST) upfront, subject to applicable GST laws and conditions.

NSC India provides professional assistance with GST LUT filing online, including document guidance, preparation of the required details, online submission support and help obtaining the filing acknowledgment. Timely LUT filing can help exporters manage their tax compliance and avoid unnecessary upfront tax payments on eligible export transactions. Businesses must generally hold a valid GST registration before furnishing an LUT through the GST portal. The applicable requirements may vary depending on the nature of the supply and the taxpayer’s circumstances.

What Is an LUT Under GST?

A Letter of Undertaking (LUT) is a declaration furnished by an eligible GST-registered taxpayer in Form GST RFD-11 to make eligible zero-rated supplies without payment of IGST. It is commonly used by businesses exporting goods or services outside India and by suppliers making qualifying supplies to Special Economic Zone (SEZ) units or developers. Instead of paying IGST upfront and subsequently seeking a refund of that tax, an eligible exporter may use the LUT route, subject to the applicable legal conditions. This can help improve cash flow and simplify the tax treatment of eligible export transactions. An LUT is generally valid for the financial year for which it is furnished. Businesses intending to continue exporting without payment of IGST should furnish a fresh LUT for each financial year.

Who Can File an LUT Under GST?

A GST-registered person intending to make eligible zero-rated supplies without payment of IGST may generally furnish an LUT, subject to the conditions prescribed under GST law. Eligible categories may include:

• Exporters of goods: Businesses exporting products from India to customers outside the country.
• Exporters of services: Registered service providers making qualifying export supplies.
• Suppliers to SEZ units: Businesses supplying eligible goods or services to an SEZ unit or SEZ developer for authorised operations.
• Manufacturers and merchant exporters: Registered businesses engaged in qualifying export transactions.
• Service-based businesses: Eligible IT companies, consultants, software service providers and other service exporters.

Who May Need to Furnish a Bond Instead?

The LUT facility is generally available to registered persons, subject to prescribed exclusions. A person who has been prosecuted for an offence under the CGST Act, the IGST Act or applicable existing laws involving tax evasion exceeding ₹2.5 crore may not qualify to furnish an LUT in place of a bond, subject to the applicable provisions.

Where the taxpayer is ineligible to furnish an LUT, a bond with the required security or bank guarantee may be necessary. Eligibility should be assessed based on the applicable rules and the taxpayer’s facts.

Important: Deemed exports are not automatically treated as zero-rated supplies merely because they are described as exports. The applicable treatment should be confirmed before selecting the LUT route.

Documents and Information Required for GST LUT Filing

Before starting the online filing process, keep the relevant business and authorised-signatory information available. The precise requirements depend on the taxpayer’s circumstances and the information requested on the GST portal.

Commonly useful information includes:

• GSTIN and GST registration details.
• Legal name and business details as recorded under GST.
• PAN details associated with the registered business.
• Name and details of the authorised signatory.
• Authorisation or board resolution, where applicable.
• Details of the relevant financial year.
• Previous LUT acknowledgment or copy, if available.
• Import Export Code (IEC), where applicable to the export activity.
• Access to the registered email address and mobile number for verification.
• Digital Signature Certificate (DSC) or Electronic Verification Code (EVC), as applicable.

Not every item listed above is necessarily a mandatory upload for every LUT application. The GST portal may request specific information depending on the application and taxpayer profile.

How to File an LUT Online on the GST Portal

The LUT filing process is generally completed electronically through the official GST portal. NSC India can assist with the preparation and submission process.

Step-by-Step GST LUT Filing Procedure

Step 1: Visit the GST Portal

• Open the official GST portal at www.gst.gov.in.
• Step 2: Log In Sign in using the credentials associated with the registered GST account.
• Step 3: Open the LUT Service Navigate to Services → User Services → Furnish Letter of Undertaking (LUT). Menu labels may change as the portal is updated.
• Step 4: Select the Financial Year Choose the financial year for which the LUT is being furnished. Check the year carefully before proceeding.
• Step 5: Enter the Required Details Complete the requested declarations and details in the online application, including the required undertakings and authorised-signatory information.
• Step 6: Review the Application Verify the legal name, GSTIN, financial year, declaration details and other information before submission.
• Step 7: Submit and Verify Submit the application using the applicable verification method, such as DSC or EVC, as made available on the portal.
• Step 8: Save the Acknowledgment

After successful submission, retain the Application Reference Number (ARN) and download or save the available acknowledgment and submitted LUT records.

Under the applicable procedure, an LUT is generally deemed accepted when the online acknowledgment bearing the ARN is generated. However, an LUT may be liable to rejection if the taxpayer is found ineligible to furnish it.

What Is the Validity of an LUT Under GST?

An LUT is generally valid for the entire financial year for which it is furnished, from 1 April to 31 March. A separate LUT should ordinarily be furnished for each subsequent financial year in which the taxpayer intends to make eligible zero-rated supplies without payment of IGST.

For example, a business exporting services during FY 2026–27 should ensure that it has furnished the appropriate LUT for that financial year before making the relevant supplies under the LUT route.

When Should You File an LUT?

It is advisable to furnish the LUT before making the first relevant zero-rated supply of the financial year. Businesses should not wait until an export invoice or shipment is already being processed.

The precise legal consequences of a delayed filing depend on the circumstances and applicable provisions. Timely filing is the safer compliance approach and helps reduce avoidable uncertainty.

LUT vs. Bond Under GST

Eligible exporters can generally use an LUT to make qualifying zero-rated supplies without payment of IGST. Where a taxpayer does not qualify for the LUT facility, a bond may be required.

Particulars	Letter of Undertaking (LUT)	Bond
Purpose	Eligible zero-rated supplies without upfront IGST	Supplies without upfront IGST where a bond is required
Eligibility	Registered persons meeting the applicable conditions	Persons required or permitted to use the bond route
Security or bank guarantee	Generally not required for an LUT	May require security or a bank guarantee
Filing method	Generally filed electronically using Form GST RFD-11	Procedure and submission requirements may differ
Validity	Generally for the financial year	Governed by the bond terms and applicable requirements

The appropriate option should be selected only after checking the taxpayer’s eligibility and the current GST provisions.

How to Download an LUT Acknowledgment or Certificate

After submitting the LUT, businesses should retain the acknowledgment and relevant filing records for their compliance files.

The general process is:

1. Log in to the GST portal.
2. Open the relevant user services or submitted LUT section.
3. Locate the LUT for the required financial year.
4. View or download the available acknowledgment or submitted document.
5. Save the file securely with the business’s GST records.

The exact portal menu and available download options may change. The ARN and other submission records should be preserved as evidence of filing.

Why Is Annual LUT Renewal Important?

Since an LUT is generally valid for one financial year, exporters should plan for annual renewal. Continuing to rely on an LUT from an earlier financial year may create compliance issues when making supplies in a subsequent year.

Timely renewal can help businesses:

1. Continue eligible exports without upfront payment of IGST.
2. Maintain organised GST documentation.
3. Reduce avoidable cash-flow pressure.
4. Support accurate export invoicing and reconciliation.
5. Keep their export-related GST compliance records up to date.

How to Renew an LUT

The renewal process generally follows the same online procedure as a fresh application:

• Log in to the GST portal.
• Open Services → User Services → Furnish Letter of Undertaking (LUT).
• Select the new financial year.
• Complete the required declarations.
• Review the information and submit using the applicable verification method.
• Save the ARN and acknowledgment.

Renewal should be completed in accordance with the applicable requirements before making relevant supplies in the new financial year.

Important GST LUT Compliance Requirements

Filing an LUT is only one part of export-related GST compliance. Businesses should also ensure that their transactions and records meet the applicable legal conditions.

Maintain Correct Export Invoices

Export invoices should contain the required particulars and appropriate declarations for supplies made without payment of IGST under LUT, as applicable. Invoice details should be consistent with the business’s GST returns and export documentation.

File GST Returns on Time

Businesses should continue filing applicable GST returns, including GSTR-1 and GSTR-3B, according to their filing frequency and legal obligations. LUT filing does not replace GST return filing.

Monitor Export Proceeds and Time Limits

Under Rule 96A, specific time limits apply to the export of goods and receipt of payment for export of services. Where the prescribed conditions are not fulfilled, the taxpayer may be required to pay the applicable tax and interest, subject to the rule and any permitted extension. Businesses should monitor outstanding export payments and retain relevant supporting records.

Keep Supporting Documents Organised

Maintain copies of export invoices, shipping bills where applicable, service agreements, payment records, LUT acknowledgments, GST returns and other relevant documents. Proper records help with reconciliation, verification and responses to queries from authorities.

Review Eligibility and LUT Conditions

The taxpayer should ensure that the LUT declarations remain accurate and that the relevant supplies qualify for the intended treatment. If eligibility, export status or transaction details change, obtain appropriate professional advice.

Common Mistakes to Avoid During LUT Filing

Errors during filing or in subsequent export compliance can create avoidable difficulties. Common issues include:

• Selecting the wrong financial year.
• Entering incorrect GSTIN or business details.
• Submitting the application without carefully reviewing the declarations.
• Failing to save the ARN or acknowledgment.
• Assuming that an LUT automatically covers every type of supply.
• Treating deemed exports as zero-rated supplies without checking the applicable rules.
• Using an earlier financial year’s LUT for a new financial year.
• Failing to reconcile export invoices with GST returns.
• Overlooking applicable time limits for export of goods or receipt of service-export proceeds.

A careful review before submission and regular monitoring of export transactions can help businesses reduce these risks.

What Happens If an LUT Is Not Filed or Its Conditions Are Not Met?

A business that intends to make eligible zero-rated supplies without payment of IGST should ensure that the required LUT or bond is furnished in accordance with GST law.

Depending on the circumstances, failure to comply with the applicable requirements may result in a need to pay IGST, claim a refund where legally available, or pay tax and interest under the relevant provisions. Breach of the conditions prescribed under Rule 96A can also affect the facility to export under LUT.

The legal consequences depend on the transaction, the timing of filing, the applicable rules and the facts of the case. Businesses facing delayed filing or an export-compliance issue should obtain professional advice rather than assuming that every delay leads to the same result.

Why Choose NSC India for GST LUT Filing?

NSC India provides practical assistance to businesses seeking support with GST registrations, export-related compliance and other business services.

Assistance With Documentation

We help you identify the information and supporting records relevant to your LUT application and organise the details required for filing.

Online Filing Support

Our team assists with the online LUT filing process, including financial-year selection, reviewing application details and completing the submission workflow.

Compliance Guidance

We help businesses understand the relationship between LUT filing, export invoices, GST returns and annual renewal requirements.

Support for Different Business Types

Whether you operate a proprietorship, partnership, LLP, company, manufacturing unit or service-based export business, we can help you understand the relevant process and documentation requirements.

Clear Communication

We aim to provide a straightforward service experience, explain the steps involved and help you maintain the records associated with your application.

The final eligibility decision and applicable legal requirements remain governed by GST law and the relevant authorities. NSC India provides assistance with the process and does not guarantee a particular government outcome.

Get Started With GST LUT Filing Online

Planning to export goods or services without payment of IGST under LUT? NSC India can help you understand the filing process, prepare the required information and complete the online submission steps.

Contact NSC India for assistance with GST LUT filing, annual renewal and related GST compliance services.

NSC India – Business Services & Compliance Support

Website: nscindiaportal.com
Email: info@nscindiaportal.com
Phone: +91 9779 342 342
Office: 3, Ram Singh Market, McLeod Road, Rani Ka Bagh, Amritsar, Punjab 143001, India.

Frequently Asked Questions (FAQs)

1. What is an LUT in GST?

An LUT is a declaration furnished in Form GST RFD-11 by an eligible registered taxpayer to make qualifying zero-rated supplies without payment of IGST, subject to applicable GST rules.

2. Who can file an LUT?

GST-registered persons intending to make eligible zero-rated supplies without payment of IGST may generally furnish an LUT, subject to the prescribed eligibility conditions.

3. Is GST registration required before LUT filing?

Yes. The LUT facility is available to eligible GST-registered taxpayers. A business should obtain the required GST registration before using this filing route.

4. Is LUT filing completed online?

Yes. The LUT is generally furnished electronically through the GST portal using Form GST RFD-11.

5. Is an LUT valid for multiple financial years?

No. An LUT is generally valid for the financial year for which it is furnished. A fresh LUT should ordinarily be filed for each subsequent financial year in which the facility is required.

6. Is an IEC mandatory for every LUT application?

An Import Export Code may be relevant or required for particular export activities, especially exports of goods, under the applicable foreign trade requirements. It should not automatically be treated as a mandatory GST-portal upload for every LUT application. Check the requirements applicable to your business.

7. Is a bank guarantee required for an LUT?

A bank guarantee is generally not required for an eligible LUT. A bond may involve security or a bank guarantee, depending on the applicable requirements.

8. Can service exporters file an LUT?

Eligible GST-registered service exporters may furnish an LUT for qualifying export services, subject to the applicable GST provisions and export-of-services conditions.

9. What is the difference between an LUT and a GST refund?

An LUT enables eligible zero-rated supplies to be made without payment of IGST upfront. A refund is a separate mechanism used to claim a refund of tax or eligible unutilised input tax credit where the law permits it.

10. What happens if export proceeds are not received on time?

Rule 96A prescribes conditions and time limits for export of services and receipt of payment. If the relevant conditions are not met, tax and interest may become payable, subject to the applicable provisions and any extension allowed by the competent authority.

11. Do I need to file GST returns after furnishing an LUT?

Yes. LUT filing does not remove the obligation to file applicable GST returns or maintain the required export records.

12. Can NSC India assist with LUT filing and renewal?

NSC India can assist with understanding the process, organising the required information, online filing support and annual renewal requirements. The applicable eligibility and legal conditions should be checked for each business.

Start Your GST LUT Filing With NSC India

Make your export-related GST compliance more organised with professional assistance from NSC India. Contact our team to discuss your business requirements and the appropriate LUT filing process.