What is LUT Filing ?
LUT (Letter of Undertaking) filing is a declaration that exporters submit to the GST department to export goods or services without paying Integrated GST (IGST). It is available to registered taxpayers who intend to make zero-rated supplies without the payment of tax. By filing LUT, exporters can avoid the blocking of working capital in tax payments and refunds. The LUT must be filed annually through the GST portal, and once approved, it allows exports throughout the financial year. Businesses with a clean GST compliance record are eligible to file LUT. It helps ease the export process and ensures smoother operations.
Who Needs to File an LUT?
LUT filing is needed when a GST-registered exporter wants to supply goods or services abroad without paying IGST. It is required at the beginning of each financial year. Filing LUT helps avoid tax payment on exports and eliminates the need to claim refunds later, ensuring smooth and cost-effective trade.
Why is LUT Filing Important?
- ✔ Avoids blockage of working capital
- ✔ Enables tax-free export of goods/services
- ✔ Simplifies the export compliance process
- ✔ Valid for one full financial year
- ✔ Mandatory for making zero-rated supply without tax payment
Why Choose Aarambh Associates?
- ✔ 100% online process – fast and secure
- ✔ Prepared by GST experts
- ✔ Timely submission and follow-up
- ✔ Support for documentation and clarification
- ✔ Affordable pricing and transparent process
Charges
Service Charges: ₹1499 + 18% GST
Our LUT Filing Process
Step 1
Document & Information Collection
Step 2
Preparation & Verification of Witness Details
Step 3
Filing of Form RFD-11 on GST Portal
Step 4
ARN Generation & Sharing Confirmation
Information & Documents Required
1. GST Portal Login
Username and password for the GST portal.
2. Previous Year's LUT
Copy of the LUT filed for the last financial year (if applicable).
3. KYC of Signatory
PAN and Aadhaar card of the authorized signatory.
4. Witness Details
Name, address, and occupation of two independent witnesses.
5. Letter of Authorization
A letter authorizing our experts to file on your behalf.
6. Digital Signature (DSC)
Required for Companies and Limited Liability Partnerships (LLPs).
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