🧾 What is a GST LUT?
A Letter of Undertaking (LUT) is a declaration that allows exporters to supply goods or services without payment of IGST, under Rule 96A of CGST Rules.
Instead of paying tax and later claiming a refund, LUT simplifies export compliance and improves cash flow. LUT must be filed annually before making zero-rated exports.
✅ Who Should File LUT?
| Exporter Type | Eligibility |
|---|---|
| Exporters of Goods | Must file LUT to export without IGST |
| Exporters of Services | Required to avoid upfront tax payment |
| SEZ Suppliers | Eligible for LUT filing |
| Businesses exporting via e-commerce | Also covered |
✅ Benefits of Filing LUT
- No upfront IGST payment on exports
- Simplified refund process
- Improves working capital and liquidity
- Promotes smoother international trade
- Annual filing — once per financial year
📑 Documents Required
- GST login credentials
- Copy of last filed LUT (if renewal)
- Export invoices or service agreement (sample)
- PAN and Aadhaar of authorized signatory
- Digital Signature Certificate (DSC) or EVC access
- Authorization letter (if filing via representative)
🛠️ Services Included
- Eligibility assessment for LUT filing
- Drafting of undertaking as per GST norms
- LUT filing through GST portal
- DSC/EVC-based submission
- Acknowledgment and reference number tracking
- Assistance in reply if show-cause notice raised
- Annual renewal reminder & filing support
📋 Filing Process
| Step | Task | Timeline |
|---|---|---|
| 1️⃣ | Document collection & verification | Day 1 |
| 2️⃣ | Draft LUT and file on GST portal | Day 1–2 |
| 3️⃣ | Receive acknowledgment and ARN | Day 2 |
| 4️⃣ | Share filing confirmation | Day 2 |
🕐 Total Time: 1–2 Working Days
📌 Important Notes
- LUT is valid for one financial year
- Required before issuing export invoices
- Applicable to both goods and service exporters
- Failure to file may lead to IGST payment obligation
💡 Why Choose SITPakz Solution (SSPL)?
- ✅ LUT filing done within 1 working day
- 📄 Annual reminders for timely renewal
- 📞 End-to-end digital assistance
- 🧾 Help with IGST refund if filed without LUT
- 💼 MSME-friendly packages for regular exporters
💬 Frequently Asked Questions (FAQs)
Q. Is LUT required for every export invoice?
➡️ No. It is filed once annually and applies to all zero-rated supplies.
Q. What if I don’t file LUT?
➡️ You’ll need to pay IGST first and then apply for refund later.
Q. Is DSC mandatory for LUT filing?
➡️ Either Digital Signature Certificate (DSC) or EVC is required.
Q. Can LUT be revised or withdrawn?
➡️ No revision is needed unless show-cause is issued by GST officer.