GST LUT Filing for Exporters
Contact us to know the exact pricing for your requirement.
LUT filed before your first export.
Under GST, exports are zero-rated supplies. An exporter can choose to either pay IGST and claim a refund, or file a Letter of Undertaking (Form GST RFD-11) and export without paying IGST — the more cash-flow-efficient route. Contact us to know the exact pricing for your requirement. SS Marks files the LUT on the GST portal within 1–2 working days.
What we need from you
- GSTIN and GST login credentials
- Details of authorised signatory (name, designation, Aadhaar)
- Previous year LUT reference number (if renewal)
- Export turnover for the previous year (approximate)
- Bank account details as registered on GSTN
How we handle this for you
GST portal login & LUT form
We log in to the GST portal and access Form GST RFD-11 for the current financial year.
Details entry & signatory verification
Authorised signatory details confirmed; Aadhaar OTP verification completed.
LUT submission
LUT submitted on the portal. Reference number and acknowledgement generated immediately.
Confirmation
LUT ARN and copy provided. Export invoices can now be raised without IGST.
Frequently asked questions
What is a Letter of Undertaking (LUT) under GST?
An LUT is a self-declaration filed by an exporter on the GST portal undertaking to fulfil all GST export obligations and pay IGST with interest if the export is not completed within the prescribed time. It allows exports to be made without upfront IGST payment.
Who can file an LUT?
Contact us to know the exact pricing for your requirement. Such exporters must pay IGST and claim a refund.
Does the LUT need to be renewed every year?
Yes. The LUT is valid for one financial year and must be renewed by 1 April each year for the new financial year.
What happens if an export is made without a valid LUT?
If goods or services are exported without a valid LUT and without paying IGST, the export may be treated as a domestic supply by the GST authorities — attracting IGST liability plus interest and penalties.
Can SEZ supplies also be covered by an LUT?
Yes. Supplies to Special Economic Zones (SEZs) — both goods and services — are also zero-rated and can be made under an LUT without IGST payment.
Ready to export without paying IGST?
SS Marks will file your GST LUT within 1–2 working days — initial consultation, without obligation.