Are you an exporter aiming to avoid the burden of upfront tax payments on your exports? The Letter of Undertaking (LUT) under GST is a valuable provision that allows eligible exporters to make tax-free exports without having to pay Integrated GST (IGST) and then wait to claim refunds—a process that can tie up valuable working capital. Filing an LUT is not only a smart financial move but also a compliance requirement for businesses exporting goods or services without payment of tax under bond or LUT. By furnishing this document, exporters commit to fulfilling all GST obligations and export-related conditions set by the government. At AxurTax, we simplify the entire LUT filing process with step-by-step guidance, accurate documentation, and timely submissions—ensuring your exports remain smooth, tax-efficient, and fully compliant with GST norms. Whether you’re a seasoned exporter or just getting started, our expert team ensures you can focus on expanding your global reach while we handle the tax formalities seamlessly.
🚢 What is LUT in GST?
LUT (Letter of Undertaking) is a declaration filed by GST-registered exporters, allowing them to export goods or services without paying Integrated Goods and Services Tax (IGST). It is submitted in Form GST RFD-11 on the GST portal and is valid for one financial year.
With a valid LUT, exporters can make zero-rated supplies to foreign buyers or Special Economic Zones (SEZs) without upfront tax payment, improving cash flow and simplifying compliance.
✅ Who Can File LUT?
To file a LUT, the following eligibility conditions must be met:
Exporters not eligible for LUT must instead furnish a bond with a bank guarantee.
🧾 Documents Required for LUT Filing
Filing LUT under GST is straightforward with the right documents in place. Here's what you'll need:
- 📄 LUT Cover Letter – Signed by the authorized signatory
- 🆔 GST Registration Certificate
- 🧾 PAN Card of the business entity
- 🔐 KYC documents of the authorized signatory (ID & Address proof)
- 📝 Form GST RFD-11
- 🌐 Import Export Code (IEC) – If exporting
- 🏦 Cancelled Cheque – Of the registered bank account
- 🖋️ Authorization Letter – For the signatory submitting the application
🔁 LUT vs Bond – What’s the Difference?
If you’re not eligible for LUT, you can still export under GST using a bond. Here's a comparison:
⏰ Important Points to Remember
Keep these key insights in mind for smooth LUT filing:
- 📆 Validity: LUT is valid for one financial year. Re-file it at the start of each new financial year.
- ❌ Breach of Conditions: If you fail to meet LUT conditions, the facility will be withdrawn, and a bond will be required.
- 📝 Proper Filing: LUT must be submitted on the company's letterhead and through the GST RFD-11 form on the GST portal.
- 🔐 Authorized Signatory: Can be signed by the Managing Director, partner, proprietor, or company secretary.
🌟 Benefits of Filing LUT for Exporters
Opting for LUT can significantly streamline your export operations:
- 🚫 No Upfront Tax Payment: Avoid IGST payments and the long refund process.
- 🕒 Faster Operations: Eliminate refund delays and complex paperwork.
- 💰 Unblocked Working Capital: Use your funds for business growth instead of waiting for refunds.
- 🔄 Annual Validity: Once filed, the LUT is valid for the entire financial year—no monthly filings needed.
📌 Step-by-Step: How AxurTax Helps You File LUT
Filing LUT is simple with AxurTax. Here's how we make it seamless:
- ✅ Eligibility Check – We assess your business eligibility for LUT.
- 📋 Document Collection – Gather and verify all required documents.
- 🧾 Form Preparation – Draft and fill out Form GST RFD-11 accurately.
- 💻 Online Submission – Submit the form on the GST portal via your login.
- 📩 Acknowledgment – Get the LUT acknowledgment from the department.
Our experts handle the entire process for you—ensuring compliance, zero delays, and maximum ease.
🚀 Simplify Your Export Journey with AxurTax
At AxurTax, we specialize in helping exporters streamline their GST compliance. Filing your LUT with us means:
- 🔍 Expert assistance from start to finish
- 🕓 Quick turnaround time
- 📁 Accurate documentation and filing
- ✅ Hassle-free online process
Don’t let GST formalities slow down your business. File your LUT with AxurTax today and unlock tax-free exports without the paperwork headache.
👉 Get in touch with AxurTax today to file your LUT and enjoy smoother, faster, and more profitable export operations!