Exporters can ship goods and services without paying IGST by filing a Letter of Undertaking (LUT). Without a valid LUT you must pay tax first and claim a refund later, which locks up working capital for months.
Krishna TaxNova files your LUT on the GST portal, usually within a day of receiving documents, and tracks the annual renewal so your zero rated exports never get interrupted.
What is GST LUT Filing?
The LUT is filed in Form GST RFD-11 and is a commitment to complete exports within prescribed timelines and follow GST rules. It covers exports of goods, export of services and supplies to SEZ units without payment of IGST. The LUT is valid for one financial year and must be filed fresh each year.
Who Should Apply for GST LUT Filing?
- Exporters of goods shipping outside India
- IT, consulting and other service exporters billing foreign clients
- Suppliers to SEZ units and SEZ developers
- Freelancers with foreign clients whose receipts qualify as export of services
Benefits of GST LUT Filing
No Cash Blocked in IGST
Export without paying tax upfront instead of waiting months for refunds.
Simple Annual Filing
One filing covers all your exports for the entire financial year.
SEZ Supplies Covered
Supplies to SEZ units also go tax free under the same LUT.
Better Pricing Power
Freed up working capital lets you quote more competitively.
Clean Compliance Trail
A valid LUT keeps your export invoices and returns consistent.
Documents Required for GST LUT Filing
Keep these documents ready. You can upload them using the form on this page or send them to us on WhatsApp.
- GST portal login credentials
- PAN of the business
- Details of two witnesses with ID proof
- Authorised signatory details
- Previous LUT copy if renewing
- IEC certificate (for goods exporters)
Step by Step Process for GST LUT Filing
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Step 1: Eligibility Check
We confirm your exports qualify for LUT and that no disqualification applies.
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Step 2: Document Collection
Basic KYC and witness details are collected on WhatsApp.
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Step 3: Online Filing
Form RFD-11 is prepared and filed on the GST portal with digital verification.
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Step 4: Acknowledgment
You receive the LUT acknowledgment to quote on export invoices.
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Step 5: Renewal Tracking
We remind and refile your LUT before the new financial year starts.
GST LUT Filing at a Glance
Estimated Timeline
Same day to 2 working days
Governing Authority
GST Network (GSTN) under CBIC
Validity
One financial year; renewal required every year
Government Fees
No government fee for LUT filing
Why Choose Krishna TaxNova for GST LUT Filing?
Exporters lose refunds and get demand notices simply because a renewal date slipped. We maintain a renewal calendar for every client so April never catches you without a valid LUT.
CA Led Team in Delhi
Your work is handled by a qualified Chartered Accountant team, not a call center. You get correct advice the first time.
Upload Documents Online
Share everything from your phone or laptop. Use the secure upload form on this page or simply WhatsApp us your documents.
Transparent Pricing
You approve a clear quote before we start. No hidden charges at any stage.
End to End Support
From document collection to final approval and post registration compliance, one team stays with you throughout.
GST LUT Filing: Frequently Asked Questions
What happens if I export without a valid LUT?
You must pay IGST on the export and claim a refund later, or risk a demand with interest if you shipped tax free without cover. Filing the LUT first is always cheaper.
Do service exporters and freelancers need an LUT?
Yes, if you invoice foreign clients without charging IGST, a valid LUT is the legal basis for it. This applies to IT companies, consultants and freelancers alike.
When should the LUT be renewed?
Before the start of each financial year, ideally in March. The LUT is valid only for the year in which it is filed.
Can anyone file an LUT?
Any registered exporter can, except those prosecuted for tax evasion above two and a half crore rupees. Such persons must furnish a bond with bank guarantee instead.
How long does GST LUT Filing take?
In most cases the work is completed in Same day to 2 working days. The exact time depends on how quickly documents are shared and on processing time at the department. We keep you updated at every stage.
What documents are needed for GST LUT Filing?
The key documents include gst portal login credentials, pan of the business, details of two witnesses with id proof, authorised signatory details. Our team shares a simple checklist after the first call so nothing is missed.
Can I complete GST LUT Filing fully online?
Yes. The entire process is online. Fill the form on this page, upload your documents or WhatsApp them to us, and our experts handle the filings. You do not need to visit any office.
Which authority handles GST LUT Filing?
GST LUT Filing falls under GST Network (GSTN) under CBIC. Krishna TaxNova prepares and files your application in the required format and responds to any queries raised by the department.
What is the validity of GST LUT Filing?
The validity is one financial year; renewal required every year. We send renewal and compliance reminders in advance so you never miss a due date.
Do you provide GST LUT Filing outside Delhi?
Yes. We are based in Delhi and serve clients across India. Since the process is fully online, your location does not matter. Documents can be shared through the website or WhatsApp.
Get GST LUT Filing Done by Experts
Fill in your details, upload your documents online or send them on WhatsApp. A qualified CA will review your case and call you back with the exact steps and a fixed quote.