GST LUT Filing Services

GST LUT Filing

GST LUT Filing Services (FY 2025-26)

Online Letter of Undertaking filing for exporters and SEZ suppliers.
Unlock IGST-free exports, fast approvals, and comply with zero-rated GST rules in minutes! File/Renew your LUT before 31 March 2025.

GST LUT – Who Should File?

Exporters

File LUT to export goods/services or supply to SEZs without paying IGST upfront.

Deemed Exporters

Zero-rated supply for “deemed exports” with valid GST registration and no past tax prosecution above ₹2.5cr.

Annual Renewal

LUT is mandatory every financial year & before first zero-rated export in that year.

Benefits of LUT Filing

• IGST Exemption: Make zero-rated exports/services to foreign clients or SEZ units without paying IGST upfront.
• Instant Cash Flow: Avoid blocking money for tax/refund — more efficient working capital use.
• Quick & Paperless: Fully online; upload documents, get approval same day or within 3 working days.
• One LUT covers all: Valid for all FY exports; file once, use for every export/SEZ supply that year.

2025-26 Filing Process (GST Portal)

1. Login GST Portal

Open gst.gov.in and sign in with GSTIN & password.

2. Go to LUT Form

Services → User Services → Furnish Letter of Undertaking

3. Select Year & Fill

Select “2025-26”. Fill RFD-11: details & mandatory self-declarations.

4. Upload & Submit

Attach previous LUT (if needed), submit with OTP or DSC.

5. Get Approval

Approval is instant/within 1-3 days. Download acknowledgement for your records.

GST LUT Filing Packages

Basic LUT Filing

₹999

• LUT filing for single GSTIN
• Document verification
• Email/Chat support
• 24hr acknowledgment

Most Popular

LUT + Zero-Rated Advisory

₹1,499

• Everything in Basic
• Zero-rated supply eligibility check
• Personal GST expert guidance
• Whatsapp/Call query resolution

Bulk/Group LUT Filing

₹3,499

• For multiple GSTINs/entities
• Document preparation & filing
• Dedicated relationship manager
• Priority support

Frequently Asked Questions

Who needs to file LUT?

All exporters, suppliers to SEZs, and deemed exporters who want to make zero-rated supplies without upfront IGST payment.

When should LUT be renewed?

LUT must be filed or renewed every financial year, before the first export or SEZ supply—or by 31 March for non-stop benefits.

Documents required for LUT?

GSTIN login, previous LUT (if any), authorized signatory’s PAN, company letterhead & witness details. No bond needed for routine cases.

What if I don’t file LUT?

IGST must be paid on exports/SEZ supply and claimed as refund later—delaying cash flow. No IGST exemption applies without LUT.

LUT approval time?

If all details are correct, approval is same day or within 1–3 working days. Portal instantly issues LUT confirmation in most cases.