GST LUT Filing
File Letter of Undertaking (LUT) annually to export goods and services without paying IGST — mandatory for all exporters.
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Eligibility & Requirements
- Active GSTIN
- No GST evasion conviction in the past
- File Form GST RFD-11 on GST portal before exporting
Documents Required
Frequently Asked Questions
What is a Letter of Undertaking (LUT) in GST?
LUT is a declaration filed by exporters promising to complete exports within the prescribed time. It allows export without payment of IGST. Without LUT, exporters must pay IGST and then claim a refund — blocking working capital for months.
What is the deadline for exporting after filing LUT?
For goods: export must happen within 3 months of invoice date. For services: payment must be received in convertible foreign exchange within 1 year. If not done in time, IGST becomes payable with 18% interest.
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