LUT Registration

Are you a supplier or exporter in India grappling with the complexities of GST Law for Exports (LUT) filing? We understand the challenges you face, and we're here to help! Our comprehensive GST LUT filing service takes the burden off your shoulders, allowing you to focus on core business activities. 


What is GST LUT Filing? 

In India, exporters typically need to pay Integrated Goods and Services Tax (IGST) on their exports. However, the GST Law for Exports (LUT) filing offers an alternative for eligible businesses. It allows exporters to export goods or services without paying IGST upfront. 

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Key Benefits of GST LUT Filing

  • Simplified Exports: LUT filing eliminates the need to obtain an export bond or a separate LUT for each export shipment. This simplifies the documentation process and reduces administrative burdens. 
  • Improved Cash Flow: By not having to pay IGST upfront, businesses can improve their cash flow. This frees up working capital for other essential business needs.
  • Reduced Compliance Burden: LUT filing streamlines compliance procedures compared to the regular export process with IGST payment. It minimizes paperwork and saves time for exporters. 


Steps involved in the GST LUT Filing 

Simplified breakdown of the steps involved in the GST Law for Exports filing process: 

Eligibility Check: Before proceeding, ensure your business meets the eligibility criteria for filing LUT. This generally includes: 

  • Having a good compliance history with GST payments. 

  • Not being involved in any past instances of serious tax evasion. 

  • Meeting specific turnover thresholds as defined by the government. 

Gather Required Documents: Prepare the necessary documents, which typically include: 

  • GST registration certificate (including GSTIN). 

  • PAN card of the business entity. 

  • IEC (Import Export Code), if applicable. 

  • Cancelled cheque from your business bank account. 

  • Authorized signatory details (name, designation, and PAN). 

Access GST Portal: Visit the official GST portal and log in using your credentials. 

Navigate to LUT section: Go to the "Services" tab, select "User Services", and then choose "Furnish LUT". 

Fill out the Application: Provide the required details on the application form, including the desired financial year for LUT coverage and witness information. 

Upload Documents: Upload scanned copies of the required documents in the designated format and size. 

Verify and Submit: Carefully review your application and submitted documents. Once satisfied, submit the application electronically. 

Signing and Verification: Choose your preferred method of signing the application: 

  • Digital Signature Certificate (DSC): If your business uses a DSC, you can use it for digital signing. 

  • Electronic Verification Code (EVC): This option involves receiving a one time password (OTP) via your registered mobile number and email for verification. 

Confirmation and LUT Receipt: Upon successful submission and verification, you'll receive a confirmation message and reference number. You can also download a copy of your filed LUT for future reference. 


Documents required for GST LUT Filing 

While the specific documents required for GST LUT filing can vary slightly depending on your business type, here's a general list of mandatory documents needed: 

  • GST Registration Certificate: This document proves your business is registered under GST and includes your GST Identification Number (GSTIN). 

  • PAN Card: The PAN card of your business entity is essential for identification purposes. 

  • Cancelled Cheque: A cancelled cheque from your business bank account helps verify your bank details and account legitimacy. 


Additional Documents (may be required): 

  • Import Export Code (IEC): If your business engages in import and export activities, having an IEC is mandatory and needs to be submitted. 

  • Authorization Letter: If someone other than the proprietor/director is filing the application on your behalf, an authorization letter from you is required, granting them the necessary authority. 

  • Digital Signature Certificate (DSC): While not always mandatory, some situations might require a DSC for digital signing of the application. 


Why choose our GST LUT filing service? 

  • Streamlined process: We guide you through the entire LUT filing process, ensuring all steps are completed efficiently and accurately. 
  • Expert knowledge: Our team possesses in-depth knowledge of GST regulations and procedures, guaranteeing compliance and avoiding potential risks. 
  • Time-saving efficiency: We handle the filing process meticulously, freeing up your valuable time and resources. 
  • Dedicated support: Our professionals are available to address your queries and provide ongoing support throughout the engagement. 



Our GST LUT filing service includes: 

  • Eligibility assessment: We assess your business's eligibility for filing LUT based on specific criteria. 
  • Document preparation: We assist in gathering and preparing all required documents for your LUT application. 
  • Online filing: We handle the online filing process on the GST portal with precision and accuracy. 
  • Post-filing support: We guide maintaining LUT records and ensuring ongoing compliance. 

Get Started Today!

Reach out to 24efiling today for a consultation regarding your GST LUT filing requirements. Our services are geared towards providing you with a smooth and efficient experience.


We Made Things Easy For You!

GST LUT Filing refers to the process of submitting the Letter of Undertaking (LUT) under the Goods and Services Tax regime. It allows businesses engaged in exports to claim a waiver from paying Integrated Goods and Services Tax (IGST) on exported goods and services.

 Businesses engaged in the export of goods or services and seeking to avail the benefit of zero-rated GST are eligible to file LUT. Generally, entities with a satisfactory compliance track record are eligible for LUT filing.

GST LUT filing is not a one-time process. Businesses need to file the LUT annually. It needs to be submitted before the beginning of the financial year for which the LUT is sought.

While specific requirements may vary, common documents include a copy of the LUT form, a statement of self-declaration, a copy of the GST registration certificate, and any other documents required by the GST authorities.

 Failure to file GST LUT within the specified timeframe may result in the business being required to pay IGST on exported goods and services. Additionally, non-compliance could lead to penalties or other repercussions as per GST regulations.

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