Letter of Undertaking for GST-free exports — filed in 1–2 days at just ₹399
A Letter of Undertaking (LUT) under GST allows registered exporters to export goods or services without paying Integrated GST (IGST). This is beneficial for businesses that regularly export, as it improves cash flow by eliminating the need to pay tax and then claim a refund.
LUT must be filed at the beginning of each financial year on the GST portal in Form GST RFD-11. Paras Finance handles the complete filing process — eligibility check, form preparation, and submission — so your exports remain uninterrupted.
Any GST-registered exporter of goods or services (including SEZ supplies) can file a LUT, provided they have no pending prosecution cases and their export history is clean.
LUT (Letter of Undertaking) is a declaration filed by exporters on the GST portal, undertaking to fulfill all export obligations. It allows exports without payment of IGST, eliminating the refund process.
Any GST-registered taxpayer who exports goods or services or supplies to SEZ can file a LUT, provided they have no pending prosecution for tax evasion exceeding ₹2.5 crore.
LUT must be filed for each financial year. It is valid from 1st April to 31st March. We recommend filing it at the beginning of April each year to ensure seamless exports.
If you export without a valid LUT, you must pay IGST on export and then claim a refund — which delays your cash flow. Non-compliance can also attract interest and penalties.
Yes, LUT can be filed at any time during the financial year. It is effective from the date of filing. However, exports done before LUT filing require IGST payment.
Our experts are available to guide you through the entire process with ease.