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Key Benefits

  • Improves cash flow by avoiding tax blockage
  • Mandatory compliance for exporters
  • Simplifies refund and working capital management
  • Valid for the entire financial year
  • Prevents export-related GST notices
  • Quick, online filing support
  • Enables export of goods or services without paying IGST

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7 Years

Of Experience

Cases Solved Icon

3622 +

Cases Solved

Awards Gained Icon

10 +

Awards Gained

Trusted Clients Icon

144 k +

Trusted Clients

Queries Solved Icon

36 k+

Queries Solved

Experience Icon

7 Years

Of Experience

Cases Solved Icon

3622 +

Cases Solved

Awards Gained Icon

10 +

Awards Gained

Trusted Clients Icon

144 k +

Trusted Clients

Queries Solved Icon

36 k+

Queries Solved

Experience Icon

7 Years

Of Experience

Cases Solved Icon

3622 +

Cases Solved

Awards Gained Icon

10 +

Awards Gained

Trusted Clients Icon

144 k +

Trusted Clients

Queries Solved Icon

36 k+

Queries Solved

Overview

GST LUT (Letter of Undertaking) is a declaration filed by exporters who wish to export goods or services without payment of IGST, under the GST law.
By filing LUT:
  • Exporters are allowed to make zero-rated supplies
  • No upfront GST payment is required
  • Refund dependency is significantly reduced
Without a valid LUT:
  • Exporters must pay IGST first and then claim refund, which can block funds and delay operations
GST LUT filing is governed and monitored by the Central Board of Indirect Taxes and Customs through the GST portal.

Who Should File GST LUT?

GST LUT filing is applicable to:
  • Exporters of services
  • Exporters of goods
  • Freelancers providing services to foreign clients
  • IT / software service exporters
  • Consultants, designers, developers, and agencies
  • Businesses making zero-rated supplies to SEZ units
If you receive payment in foreign currency for services or export goods outside India, LUT filing is essential.

Validity of GST LUT

  • LUT is valid for one full financial year
  • Must be filed before making exports
  • Needs to be renewed every year
  • A fresh LUT is required at the start of each financial year
Using an expired LUT can invalidate zero-rated supply benefits.

Conditions for Filing GST LUT

You can file LUT if:
  • You are a GST-registered exporter
  • You have not been prosecuted for tax evasion above prescribed limits
  • You undertake to comply with export conditions
If LUT conditions are violated, GST authorities may:
  • Withdraw LUT facility
  • Demand IGST with interest and penalty

Documents / Information Required for GST LUT Filing

To file GST LUT, the following details are required:
Documents
  • 1 GSTIN and login credentials
  • 2 PAN of the business
  • 3 Authorised signatory details
  • 4 Nature of export (goods / services / SEZ)
  • 5 Financial year for which LUT is filed

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Consequences of Not Filing LUT

If GST LUT is not filed:

Exporter must pay IGST on each export
Refund must be claimed later
Cash flow is blocked
Increased compliance and scrutiny
Risk of notices for incorrect zero-rated supply reporting

How We Work

Step 01

Exporter Eligibility Review

Step 02

GST Profile & Signatory Check

Step 03

LUT Preparation & Online Filing

Step 04

Acknowledgment & Validity Confirmation

Step 05

Export Compliance Guidance

Common Errors and Mistakes

01

Forgetting to renew LUT annually

02

Filing LUT after exports have already started

03

Incorrect authorised signatory details

04

Assuming LUT is optional

05

Confusing LUT with bond requirements

06

Missing LUT while exporting services

Due Date & Filing Timeline

LUT should be filed before starting exports for the year
Ideally filed at the beginning of the financial year
Late filing may require IGST payment on exports made without LUT

FAQs

Is GST LUT mandatory for service exporters?

Yes, if exporting without payment of IGST.

Is LUT required every year?
Can LUT be filed after exports?
Is bank guarantee required for LUT?
Does LUT apply to SEZ supplies?

Professional Excellence in Finance.

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From GST to income tax, we ensure timely and accurate filings with end-to-end support.

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Right from business registration to ROC compliance, we assist MSMEs at every stage.

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Led by Chartered Accountants with deep domain expertise and industry-specific experience.

What Our Clients Say

Discover what our satisfied clients have to say about their experience working with us

Sandeep Reddy
Founder, Retail Trading Business
" ARK Advisors made our audit process smooth and stress-free. Clear checklist, timely follow-ups, and very practical guidance. "
Anusha Sharma
Partner, Professional Services Firm
" Their team quickly identified compliance gaps and suggested actionable fixes. Reporting was crisp and easy for management to understand. "
Rohit Kulkarni
CFO, Manufacturing Unit
" We got strong process recommendations and control improvements. The audit insights genuinely helped us reduce leakage and improve discipline. "
Meghana Rao
Director, Startup
" Professional, responsive, and very transparent. They explained everything in simple terms and kept the entire process on schedule. "
Imran Khan
Owner, Hospitality Business
" The team ensured our documentation was audit-ready and supported us throughout. Great experience and strong attention to detail. "

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