GST Letter of Undertaking(LUT) Filing Online in India
Filing a Letter of Undertaking (LUT) under GST is mandatory for exporters who wish to export goods or services without paying Integrated Goods and Services Tax (IGST). Understanding the GST LUT filing online process helps businesses streamline their GST compliance and avoid unnecessary tax outflows.
GST Registration is the first step before you can file an LUT online in India.
What is LUT in GST?
A Letter of Undertaking (LUT) is a declaration filed by exporters under GST Form RFD-11, allowing them to export goods or services without paying IGST. Instead of paying tax and later claiming a GST refund, businesses can use an LUT to conduct zero-rated supply transactions seamlessly.
The LUT under GST is valid for one financial year and must be renewed annually. It is a critical compliance requirement for all GST registered exporters in India.
Who is Eligible to File LUT Under GST?
Any GST-registered taxpayer who intends to supply goods or services without payment of IGST can file an LUT. However, the following conditions must be met:
- The taxpayer must be registered under GST LUT registration
- The exporter must not have been prosecuted for tax evasion exceeding ₹2.5 crore
- The business must be engaged in zero-rated exports under GST
- Suppliers making supplies to Special Economic Zones (SEZs) are also eligible
- Businesses involved in deemed exports can apply for GST LUT compliance
If the taxpayer does not meet these conditions, they must furnish a LUT bond GST instead of an LUT.
What are the Documents Required for GST LUT Filing?
Before initiating the GST LUT online filing process, ensure the following documents are ready:
- GST LUT application form (RFD-11)
- GSTIN (GST Identification Number)
- PAN Card of the business
- KYC documents of the authorized signatory
- IEC (Import Export Code) for exporters
- Bank details of the business
- Previous LUT copy (for renewal)
- Letter of Authorization or Board Resolution
Having all the GST LUT document checklist ready in advance will help speed up the filing process significantly.
What is the Step-by-Step Process to File LUT Online?
The GST LUT filing procedure step by step is entirely online through the GST portal. Here's how you can complete the process smoothly:
Step-by-Step Guide: How to File LUT in GST Portal Online
- Step 1: Visit the official GST portal at www.gst.gov.in
- Step 2: Log in using your GSTIN credentials
- Step 3: Navigate to Services > User Services > Furnish Letter of Undertaking (LUT)
- Step 4: Select the relevant financial year for which LUT is being filed
- Step 5: Fill in the GST Form RFD-11 with required details
- Step 6: Upload supporting documents as required
- Step 7: Preview the form and verify all details
- Step 8: Submit using DSC (Digital Signature Certificate) or EVC (Electronic Verification Code)
- Step 9: Download the acknowledgment receipt
How to File LUT for Export?
For exporters specifically, how to file LUT in GST portal online involves selecting the export category during the application. Exporters must confirm that they are filing for export without IGST and provide their IEC code. Once submitted, the LUT certificate download is available immediately on the GST portal, enabling export transactions without tax payment.
What is the Validity of LUT Under GST?
The LUT GST validity is for one financial year (April 1 to March 31). A new LUT must be filed at the beginning of each financial year. Businesses can file the LUT for the upcoming financial year even before the current year ends to ensure continuity in export without payment of tax.
When to Apply/File an LUT
The GST LUT filing last date is ideally before making the first export supply of the financial year. There is no strict deadline, but it is recommended to file it at the start of the financial year or before the first zero-rated transaction to avoid paying IGST on exports.
What are the Tax & Process Details for GST LUT Forms?
Filing an LUT allows exporters to make zero-rated supply GST transactions without upfront tax payment. The key tax implications are:
| Particulars | LUT (Letter of Undertaking) | Bond |
|---|---|---|
| Tax Payment Required | No | No |
| Security/Surety | Not Required | Required |
| Eligibility | All GST-registered exporters (non-prosecuted) | Exporters with prosecution history |
| Validity | One Financial Year | As per bond terms |
| Process | Online via GST Portal | Manual/Online |
Process for GST LUT Forms
The GST LUT for exporters process involves filing Form RFD-11 online. Once approved, businesses can use GST e-Invoice integration to mark their export invoices as LUT-based zero-rated supplies without paying IGST.
How to Download and Furnish the LUT Certificate on GST Portal?
After successfully filing the LUT, you can download LUT certificate from GST portal by following these steps:
- Log in to the GST portal
- Go to Services > User Services > View My Submitted LUTs
- Select the relevant financial year
- Click on Download to get the LUT certificate in PDF format
The downloaded LUT certificate must be furnished to the customs department or buyer as proof of zero-rated supply eligibility. Use GST Software to maintain digital records of your LUT certificates efficiently.
Why Should You Renew Your LUT Under GST?
Since the annual LUT GST is valid only for one financial year, timely renewal is critical. Failure to renew means the exporter must pay IGST on all export transactions and then claim a GST refund, which can disrupt cash flow significantly.
How to Renew Letter of Undertaking (LUT): Step-by-Step Process
- Log in to the GST portal at www.gst.gov.in
- Navigate to Services > User Services > Furnish Letter of Undertaking (LUT)
- Select the new financial year for renewal
- Fill in Form RFD-11 with updated details
- Submit using DSC or EVC
- Download the renewed LUT certificate
It is advisable to track your GST LUT status regularly using the GST Return Filing dashboard to ensure all compliances are up to date.
What are the Key Points to Note for GST LUT Registration?
Here are the important compliance points every exporter should be aware of regarding GST LUT compliance:
- LUT must be filed before making the first zero-rated export supply of the financial year
- The LUT is applicable for both goods and services exports
- Supplies to SEZ units and SEZ developers are also covered under LUT
- If the exporter violates LUT conditions, the GST LUT cancellation may be initiated
- Exporters must file GST returns regularly to maintain LUT eligibility
- Non-realization of export proceeds within the stipulated time can lead to LUT withdrawal
- Track GST notices using the GST Notice tracker to avoid compliance issues
- Maintain proper records of all export invoices linked to the LUT
- File GSTR-1 and GSTR-3B on time using GST Annual Return compliance tools
Why Use IndiaFilings for GST LUT Filing Services?
IndiaFilings is India's leading business compliance platform, trusted by over 1 million businesses. Here's why you should choose IndiaFilings for your GST LUT filing online:
- End-to-End Assistance – From document preparation to LUT filing and certificate download
- Expert GST Professionals – Dedicated CA and GST experts to guide you through the process
- Quick Turnaround – Fast processing to ensure your exports are never delayed
- Affordable Pricing – Transparent and competitive pricing with no hidden charges
- Annual Renewal Reminders – Timely alerts for GST LUT renewal every financial year
- Integrated GST Platform – Manage all your GST compliances in one place with our GST Software
- Trusted by Exporters – Thousands of exporters rely on IndiaFilings for seamless LUT GST India compliance
