How long is an LUT valid?

An LUT is valid for the financial year in which it is filed and must be renewed each year.

What if I don’t file an LUT?

Without an LUT, you must pay IGST on exports and then claim a refund, which blocks working capital.

GST LUT Form Filing — CorpRaasta

Overview

Exporters can supply goods or services without paying IGST by furnishing a Letter of Undertaking (LUT). This avoids blocking working capital in tax that would otherwise be refunded.

CorpRaasta files your LUT on the GST portal for the financial year so your exports flow smoothly and tax-free.

GST — Handled end-to-end by CorpRaasta's CA & CS experts

What is GST LUT Form Filing?

A GST LUT is a Letter of Undertaking filed by exporters to supply goods or services without payment of IGST, valid for a financial year.

Who needs it

Exporters of goods and services

SEZ suppliers

Businesses wanting to avoid blocked IGST

Service exporters receiving foreign payments

Documents required

GSTIN and login

Details of two witnesses

Previous LUT (if any)

Authorised signatory details

IEC (for goods, where relevant)

How it works

Eligibility

We confirm your eligibility to file an LUT.

Prepare LUT

The LUT form and witness details are prepared.

File on portal

The LUT is filed on the GST portal.

Acknowledgement

The LUT acknowledgement is provided.

Benefits

Export without paying IGST upfront

Avoids blocked working capital

Simple annual filing

Smoother export operations

No refund-claim hassle for IGST

HOW CORPRAASTA HELPS

What we do for you

LUT eligibility check

LUT filing on the GST portal

Yearly renewal reminders

Ask SAI about GST LUT Form Filing

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Frequently asked questions

Registered exporters who have not been prosecuted for serious tax offences can generally furnish an LUT instead of paying IGST.

GST LUT Form Filing