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GST LUT Filing Services for Exporters
One Filing. Twelve Months of Compliant, GST-Free Exports.
Indian exporters — goods, services, or e-commerce — need a compliance partner who gets it done right the first time. CAAFT handles GST LUT filing end-to-end, from eligibility checks and document preparation to submission and annual renewal — so internal teams can focus entirely on growing the export business.
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1–2 Day
LUT Approval
Zero Rejection
Track Record
100%
Data Confidentiality
What Is GST LUT Filing?
LUT stands for Letter of Undertaking — a declaration filed by registered GST taxpayers who export goods or services without paying Integrated GST (IGST) upfront. Under GST law, exports are treated as zero-rated supplies. To benefit from this zero-rating without making an upfront tax payment, a business must file a LUT with GST authorities before initiating exports.
Without a valid LUT, exporters are required to either pay IGST at the time of export and claim a refund later — tying up working capital unnecessarily — or furnish a Bond with a financial guarantee. Neither option is practical for a business that exports regularly. The LUT route eliminates both complications entirely.
Who Needs GST LUT Filing?
Any GST-registered business that exports goods or services — or supplies to Special Economic Zones (SEZs) — needs a valid LUT:
- Goods Exporters — Physical export of products. Benefit: avoid blocking working capital with IGST payments
- Service Exporters — IT, consulting, freelance, and professional services billed to international clients. Benefit: zero GST liability on export invoices
- E-commerce Sellers — Amazon Global, Etsy, eBay, and other cross-border platforms. Benefit: seamless, compliant cross-border transactions
- Startups — First-time export ventures establishing compliance from day one
- Manufacturing Units — Export-oriented units (EOUs) requiring uninterrupted, compliant supply chains
Any business exporting goods, services, or making zero-rated supplies to SEZ units can and should file a LUT — regardless of entity size or export volume.
GST LUT Filing Services — What Gets Delivered
GST LUT Filing & Registration
End-to-end filing on the GST portal. Turnaround: 1–2 business days
Annual LUT Renewal
Timely renewal filed before April 1st every year. Turnaround: same day
Document Preparation
Checklist preparation, drafting, and verification. Turnaround: within 24 hours
Export Compliance Consultation
Tailored guidance specific to the business's export profile and entity type
Error Correction & Re-filing
Correction and resubmission for rejected or defective LUT applications on a priority basis
Why GST LUT Filing Is Important
A missing or delayed LUT affects day-to-day export operations more significantly than most businesses realise. Key benefits of having a valid GST LUT in place:
Preserves cash flow
No IGST payment is required at the time of export, eliminating the need to wait months for a refund. Critical for startups and SMEs operating on thin margins.
Eliminates refund hassles
The GST refund process takes time and effort. A valid LUT removes the need for it entirely.
Ensures smooth export operations
Port authorities, freight forwarders, and customs clearance agents expect exporters to have a valid LUT on record. Absence creates avoidable delays.
Establishes export compliance credibility
A timely, renewed LUT signals to buyers, banks, and partners that the business is GST-compliant and professionally managed.
Mandatory for export invoices
Under GST rules, export invoices must carry a declaration that LUT has been filed. Without it, invoices may be treated as non-compliant by customs and tax authorities.
Step-by-Step Process
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Verify Eligibility & Compliance Status
Before applying, GSTIN status is confirmed as active, returns are verified as filed up to date, and any disqualifying demands or pending notices are identified and resolved.
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Gather Required Documents
A tailored document checklist is prepared based on the entity type — proprietorship, partnership, LLP, or company — and every document is verified for accuracy before submission.
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Log In to the GST Portal
The portal at gstin.gov.in is accessed and the LUT application is initiated through: Services → User Services → Furnish LUT.
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Fill the LUT Application (Form RFD-11)
Business details, authorised signatory information, and the declaration of export within prescribed time limits are completed accurately — eliminating the errors that cause rejection or resubmission.
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Attach Supporting Documents
All required documents are uploaded as per the portal's specifications — with file formats and sizes verified to meet GST portal requirements before submission.
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Submit & Track Application
Once submitted, the portal generates an acknowledgement. Application status is tracked and any additional clarification requested by the GST officer is responded to promptly.
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LUT Acknowledged — Ready to Export
Once the LUT is accepted, an ARN (Application Reference Number) is generated. The LUT is valid for the entire financial year — with the final copy shared and a renewal reminder set automatically.
Documents Required for GST LUT Filing
The exact documents vary slightly by entity type — but the standard checklist includes:
GST Registration Certificate (GSTIN)
PAN Card of the business, proprietor, or authorised signatory
IEC Code (Importer Exporter Code) — for goods exporters
Copy of previous LUT (for renewal cases)
Board Resolution or Authorisation Letter (for companies and LLPs)
Cancelled cheque or bank account proof
List of authorised signatories with their designations
GST return filing status screenshot — GSTR-1 and GSTR-3B
Every document is verified before submission. One missing or incorrect document is enough to delay or reject a LUT application — thorough pre-submission verification eliminates this risk entirely.
GST LUT vs Bond — Key Differences
Exporters who do not qualify for a LUT must furnish a Bond.
Criteria
LUT (Letter of Undertaking) Preferred
Bond
Who can use
Exporters with clean GST compliance history
Exporters with pending demands or defaults
Financial requirement
No deposit required
Requires surety or bank guarantee
Process complexity
Simple online filing
More documentation and manual submission
Validity
Valid for one full financial year
Applicable per export transaction
Renewal
Annual — usually auto-eligible
Required for each export cycle
The LUT route is strongly preferred for regular exporters — it is cost-free, simpler, and covers the entire financial year. CAAFT first works to establish LUT eligibility for every exporter before considering the Bond route.
Common GST LUT Filing Challenges CAAFT Solves
Most exporters face one or more of these issues during the LUT filing or renewal process:
- Pending GST returns — If GSTR-1 or GSTR-3B is not filed up to date, the portal blocks LUT submission entirely. Returns must be regularised first
- Incorrect authorised signatory details — A mismatch between the signatory listed in GST registration and the one on the LUT form leads to rejection
- IEC code mismatch — For goods exporters, the IEC code must match the business PAN. Discrepancies cause filing errors and delays
- GST portal technical glitches — The portal has known issues during peak filing periods. Experienced teams know workarounds and optimal submission windows
- Late renewal awareness — Most businesses discover their LUT has expired mid-export transaction. Proactive renewal tracking prevents this entirely
- Error correction after submission — If an incorrect detail slips through, re-filing is required immediately on a priority basis
CAAFT's structured, verification-first approach addresses each of these — delivering zero-rejection LUT filings consistently across every client engagement.
Benefits of Filing LUT Under GST
No IGST outgo — Eligible exports are treated as zero-rated supplies, so you do not pay IGST on the export invoice when you supply under LUT in line with GST rules.
Less working capital tied up in tax — Where LUT applies, you avoid paying IGST upfront and then waiting for a refund, so more cash stays available for operations than under pay-and-refund.
No bond or surety for LUT route — The LUT path does not require a bank guarantee in the same way as furnishing a bond; eligibility and conditions are as prescribed on the GST portal.
Smoother alignment with export paperwork — A valid LUT supports consistent treatment of zero-rated supplies in your GST records, which banks, buyers, and logistics partners often expect to see for export transactions.
Clearer standing with buyers and partners — Having LUT on record shows you follow the prescribed GST process for exports, which helps when overseas clients or financiers ask for compliance evidence.
Validity for the financial year — Once accepted, LUT applies for the relevant period as shown on the GST system; renewals are needed for each new period as per current rules.
SEZ and certain zero-rated supplies — LUT can also cover notified zero-rated supplies, including supplies to SEZs, subject to eligibility—not only sales outside India.
Why Choose CAAFT
Businesses trust CAAFT for accurate GST compliance, timely return filings, and dependable tax support that keeps their business running smoothly
Dedicated advisory — not just filing
We explain LUT eligibility, the documents usually required, and how Form RFD-11 works on the GST portal, in plain terms. Eligibility and tax treatment always depend on facts, law, and the department—not on any consultant’s promise.
End-to-end ownership
We help collect information and documents, prepare the filing, submit it on the portal, and follow up using the status messages the GST system shows. Department-side processing is not controlled by us or any third party.
Checks before filing
Before submission we review your entries and attachments for consistency and for common portal validation errors. That lowers the chance of rework; it does not guarantee acceptance or approval.
Renewal reminders
We remind you when your LUT is nearing expiry and assist with renewal in line with rules and forms published for that period. Deadlines and procedures follow CBIC / GSTN notifications and can change.
Timely processing
Once documents are complete and consistent, we aim to submit without avoidable delay. Final processing time depends on the GST portal, your return and compliance record, and tax officer queues—not on us alone.
Key Facts & Figures
USD 776B+
India's goods and services exports crossed USD 776 billion in FY 2023-24 (Ministry of Commerce & Industry) — every exporter behind this number relies on GST LUT compliance to operate at scale
1.2 lakh+
Over 1.2 lakh LUT applications are filed annually on the GST portal — with a significant proportion rejected or delayed due to documentation errors or compliance gaps that professional support eliminates
Before Apr 1
Businesses that miss LUT renewal before April 1st risk having export invoices flagged by customs and GST authorities — potentially triggering demand notices even when the exports themselves were entirely legitimate
Ready to Export Without GST Hassles?
A valid GST LUT is the single compliance step that protects every export transaction, preserves working capital, and keeps the business credible in the eyes of customs, buyers, and tax authorities. Whether it is a first-time filing, an annual renewal, or a correction of a rejected application — CAAFT delivers accurate, fast, and fully compliant LUT support for every exporter across India.
Frequently Asked Questions
Yes. There is no requirement to have an existing export history to file a LUT. A newly GST-registered business that intends to export can file Form RFD-11 before its first export transaction — provided returns are filed and there are no compliance defaults.
Export invoices without a valid LUT are not GST-compliant. IGST becomes payable on those exports and a refund can be claimed later — but this process is time-consuming and blocks working capital. In some cases, the GST officer may also issue a demand notice for the non-compliant exports.
Under the LUT route, no GST is charged on the export invoice — it is a zero-rated supply. Under the IGST-paid route, tax is charged on the invoice and a refund is claimed later. The LUT route is preferred because it eliminates the refund cycle entirely and keeps working capital free throughout the export cycle.
Absolutely. LUT is available to exporters of services as well as goods. Freelancers, IT companies, digital marketing agencies, and any other service provider billing international clients can use LUT in GST to raise export invoices without charging GST — eliminating the need for IGST refund claims entirely.
There is no strict last date for a first-time LUT filing — but for renewals, the previous LUT expires on March 31st. Filing or renewing before March 31st ensures exports from April 1st onwards remain fully compliant. CAAFT handles renewal proactively for all clients — no deadline tracking required on the client's side.