LUT Filing (Export under GST)

Export goods or services without paying GST using LUT with LegalLinker. If you are exporting goods or services, filing a Letter of Undertaking (LUT) allows you to export without payment of IGST.

1-2 working days
Only ₹499
Filed through GSTN

LUT filing is processed through the national GST system operated by Goods and Services Tax Network.

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About LUT Filing

LUT (Letter of Undertaking) is a declaration submitted by exporters to supply goods or services without payment of GST.

LUT is required to be filed for every financial year and must be approved before starting zero-rated exports.

Key Benefits of LUT Filing

Export Without IGST

Export goods or services without payment of IGST.

Improves Cash Flow

Better cash flow management by avoiding upfront tax payment.

Faster Compliance

Quick and easy export compliance process.

Avoids Refund Blockage

Prevents blockage of refund claims on exports.

Simple Annual Compliance

One-time annual filing for smooth export operations.

Who Should Opt for LUT Filing?

Export Categories

  • Service exporters
  • Goods exporters
  • IT and software service companies

Other Exporters

  • Consulting and professional service exporters
  • Export-oriented startups
  • All registered exporters under GST

Step-by-Step LUT Filing Process

1

Eligibility Verification

Verification of exporter eligibility

2

Collection of Details

Collection of exporter details

3

Application Preparation

Preparation of LUT application

4

Online Filing

Online filing on GST portal

5

Submission

Submission and acknowledgement

6

Confirmation

Confirmation shared with exporter

Documents Required for LUT Filing

Essential Documents

  • • GST login credentials
  • • PAN of business
  • • IEC (if applicable)
  • • Authorised signatory details

Additional Documents

  • • GST registration certificate
  • • Bank account details
  • • Export license (if applicable)
  • • Previous LUT copy (if any)

Why Choose LegalLinker for LUT Filing

Fast Filing Support: Quick LUT filing support
Correct Verification: Accurate eligibility verification
Simple Process: Clear and simple documentation process
Export Assistance: Dedicated export compliance assistance
Affordable Fees: Professional services at affordable fees
LUT Filing Service
₹499 (All inclusive)
  • Eligibility Verification
  • LUT Application Preparation
  • Online Filing on GST Portal
  • Submission & Acknowledgement
  • Export Compliance Guidance
Timeline
1–2 Working Days

Usually completed in 1-2 working days

Document Verification Same day
Application Filing 1 day
Confirmation Same day
*Approval is typically instant after filing

Why LegalLinker for LUT Filing?

Expert Export Compliance
100% Accurate Filing
Export Support
Annual Renewal Reminder
FAQ

Frequently Asked Questions
About LUT Filing

Get answers to common questions about LUT filing for export under GST.

Need LUT Filing Help?

Our export compliance experts ensure smooth LUT filing for exporters.

LUT Filing Stats

Average Processing Time 1-2 Days
Success Rate 99.8%
Client Satisfaction 4.9/5
400+
LUTs Filed
₹499
Fixed Price