GST LUT Form
A GST LUT (Letter of Undertaking) is a mandatory document for exporters under GST law who wish to export goods or services without paying integrated GST (IGST). Filing a LUT ensures smooth export operations and compliance with tax regulations.
Timely submission of the LUT helps avoid unnecessary tax blockage and simplifies refund procedures.
GST LUT Form
Who Needs to File a GST LUT?
Exporters of goods or services under the Export Without Payment of IGST scheme
Businesses registered under GST intending to export during the financial year
Companies or individuals with zero-rated supply under GST
Note: For exporters with an existing LUT from the previous financial year, renewal is required annually.
Benefits of Filing GST LUT
Export goods/services without paying IGST
Avoid delays in export clearance
Simplified refund and documentation process
Full compliance under GST law
Facilitates smooth cross-border trade
Documents Required for GST LUT Filing
GSTIN of the exporter
PAN card of the business
Bank account details
Digital signature of authorized signatory
Copy of previous LUT (if renewal)
How Logicway Advisors Handle GST LUT Filing
Verify exporter eligibility under GST regulations
Prepare and draft the Letter of Undertaking
File LUT electronically on the GST portal
Provide acknowledgment and filing confirmation
Assist with renewals and follow-up if required
Key Points to Remember
LUT must be filed before exporting goods or services
Valid for the entire financial year
Non-compliance may lead to IGST payment on exports
Renewal is required annually for continued benefit
Export Without Tax Hassles
Ensure smooth, tax-compliant exports with a professionally filed GST LUT. Contact Logicway Advisors today for expert guidance and hassle-free LUT filing.