Letter of Undertaking Filing Services
Get your Letter of Undertaking filing done accurately and on time with CA-led assistance from eligibility check and documentation to approval and post-registration guidance.
What is LUT Filing?
A Letter of Undertaking (LUT) is a prescribed document (Form GST RFD-11) that allows registered exporters to export goods or services without the upfront payment of Integrated Goods and Services Tax (IGST). Under the GST regime, this facility ensures that capital is not blocked in tax payments and subsequent refund processes.
Which businesses need LUT Filing?
The facility to file a Letter of Undertaking is primarily designed for businesses engaged in “Zero-Rated Supplies.” You should file an LUT if your business falls into any of the following categories:
Note: To be eligible, the taxpayer must not have been prosecuted for any offense under the GST Act or any existing laws where the amount of tax evaded exceeds ₹250 Lakhs.
Steps in the process of LUT Filing
- Log in to the official GST Common Portal and navigate to the ‘Furnish Letter of Undertaking (LUT)’ section under User Services.
- Select the appropriate Financial Year for which the zero-rated supply facility is being sought.
- Fill out Form GST RFD-11, ensuring the previous year’s LUT details are mentioned if you are renewing the facility.
- Provide the names, addresses, and occupations of two independent witnesses as required by the statutory form.
- Authenticate the application using a Digital Signature Certificate (DSC) or an Electronic Verification Code (EVC).
- Download the generated Application Reference Number (ARN) receipt, which serves as the legal proof of a successful filing.
Note
An LUT is only valid for a single financial year and expires every March 31st. It is essential to file a fresh LUT at the beginning of April before generating any export invoices, as the ARN (Application Reference Number) must be quoted on all export documents to legally justify the non-payment of Integrated Tax (IGST).
Mistakes to avoid in Letter of Undertaking Filing
How we support in Letter of Undertaking Filing?
Comprehensive LUT Filing solutions handled by experienced Chartered Accountants.
CA-Led Compliance
Entire registration process is prepared and reviewed by qualified Chartered Accountants, ensuring professional-grade accuracy.
Accuracy Guarantee
Our multi-level verification process ensures error-free registration, protecting you from notices and penalties.
Timely Reminders
Proactive deadline tracking and reminders ensure you never miss a due date. On-time, every time.
Dedicated Support
A dedicated compliance manager for all your queries, notices, and year-round TDS support needs.
Get Transparent Pricing for Letter of Undertaking Filing
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Frequently Asked Questions
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Is it possible to file an LUT after the export has already been made?
Technically, the LUT should be filed before the date of export. If a filing is delayed, the tax authorities may require a request for condonation of delay, or the exporter might be forced to pay IGST and claim a refund later.
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Does a taxpayer need to provide a bank guarantee or bond along with the LUT?
No. The LUT is a “Letter of Undertaking” that replaces the need for a bond or bank guarantee, provided the taxpayer meets the eligibility criteria and has not been prosecuted for significant tax evasion.
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Does an LUT cover both the export of goods and the export of services?
Yes. A single LUT filing covers all types of zero-rated supplies, including the export of goods, the export of services, and supplies made to SEZ units or developers.
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What happens if the export of goods is not completed within the prescribed time limit?
If goods are not exported within three months from the date of the invoice (or 15 days for services), the taxpayer is liable to pay the applicable GST along with 18% interest. The LUT facility may be suspended until such dues are cleared.
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Do I need to file a LUT if the goods or services I am exporting are already “Exempted” or “Nil-Rated”?
No. The Letter of Undertaking is specifically required for “Zero-Rated Supplies”—taxable goods or services that you wish to export without paying the applicable Integrated Tax (IGST). If your supplies are already classified as exempted or nil-rated under the GST tariff, they do not attract tax by default, making an LUT unnecessary for their export.
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Is it mandatory to submit a physical copy of the filed LUT to the jurisdictional GST office?
No. The LUT filing process is entirely digital. Once the application is submitted on the GST portal and the Application Reference Number (ARN) is generated, the document is considered legally furnished. There is no statutory requirement to submit a physical copy to the tax department, though it is advisable to maintain a digital or printed copy of the ARN for your internal records and for customs verification during shipments.
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Can a Letter of Undertaking be used for “Deemed Exports” within India?
No. The LUT facility is strictly limited to direct exports (outside India) and supplies made to SEZ Units or SEZ Developers. “Deemed Exports” (such as supplies made to an Export Oriented Unit or against an Advance Authorization) do not qualify as zero-rated supplies under the same category, and tax must generally be paid on such transactions, which can later be claimed as a refund.
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