GST LUT Filing – Hassle-Free Export Without Payment of IGST

The Letter of Undertaking (LUT) is a mandatory declaration that allows exporters of goods and services to supply without paying IGST. Every business engaged in exports or zero-rated supplies must file LUT annually to continue receiving GST benefits and avoid unnecessary blockage of working capital.

GST LUT filing is simple but crucial—any delay or incorrect filing can interrupt exports, create compliance issues, or force businesses to pay IGST upfront and claim refunds later.

What Is GST LUT Filing?

A mandatory declaration that enables exporters to supply goods or services without paying IGST.

Businesses making zero-rated supplies (exports or supplies to SEZ units) must submit a Letter of Undertaking (LUT) on the GST portal. Once approved, the LUT remains valid for the entire financial year.

Who Should File LUT Under GST?

Any business exporting goods or services without paying IGST must file LUT annually.

LUT filing applies to:

• Exporters of goods
• Exporters of services
• Suppliers to SEZ units/developers
• Businesses conducting zero-rated supplies under bond/LUT
• Companies avoiding upfront IGST payment to protect cash flow

Documents Required for LUT Filing

Simple documentation to enable smooth export operations.

• GSTIN & login credentials
• Authorised signatory details
• IEC (Importer Exporter Code) – if applicable
• Previous year’s LUT (if any)
• KYC of authorised person
• Digital signature (DSC) for companies/LLPs

Benefits of LUT Filing Under GST

Avoid upfront IGST payment and improve business cash flow.

✔ No IGST Payment on Exports

Exporters can ship goods/services without paying IGST, eliminating refund hassles.

✔ Improved Working Capital

No tax blockage → smoother operations and faster export cycles.

✔ Faster Export Process

Reduces delays caused by tax payments, challans or refund claims.

✔ Zero Refund Waiting Time

Avoid long refund processing timelines and documentation scrutiny.

✔ SEZ Supplies Made Easy

Supplies to SEZ units become tax-free under LUT.

✔ Annual, Once-a-Year Filing

One LUT approval covers all exports for the complete financial year.

Why LUT Filing Is Important for Exporters

LUT is not optional—it’s a regulatory requirement for zero-rated supplies without tax.

Without a valid LUT:

• IGST must be paid on all export invoices
• Refund must be claimed later (time-consuming)
• Working capital becomes blocked
• Export process may face compliance delays

Why Choose Adyant Global BPO Services LLP for LUT Filing?

Fast, accurate & reliable LUT filing support with zero complications.

✔ End-to-End Online Filing

We handle the complete LUT filing on your behalf—from document review to submission and approval.

✔ Quick Turnaround Time

Most LUT filings are processed within the same day or next business day.

✔ Expert Team for Export Compliance

Professionals trained in GST export rules, SEZ documentation, and zero-rated supply guidelines.

✔ Error-Free Submission

We ensure proper declarations and accurate details to avoid rejection or queries.

✔ Support for Exporters, Service Providers & SEZ Suppliers

Whether you export goods, IT/ITES services, or supply to SEZ, we prepare and file your LUT correctly.

✔ Affordable Pricing (PAN India)

Cost-effective service ideal for startups, MSMEs, and exporters of all sizes.

✔ Guidance for Future Compliance

We help with:

• Export invoice requirements
• Zero-rated supply documentation
• Refund claims (if needed in specific cases)

Final Takeaway

GST LUT filing is a simple but essential compliance for exporters who want to avoid paying IGST and keep their cash flow strong. With Adyant Global BPO Services LLP, you get fast, accurate and reliable LUT filing support — ensuring smooth export operations throughout the year.