New LUT Filing
File fresh LUT on GSTN portal using Form RFD-11. Online filing with DSC or Aadhaar OTP. Valid for entire financial year. Covers all export transactions without IGST payment for eligible exporters under GST Act 2017.
LUT Filing - Export Without IGST
File Letter of Undertaking (LUT) on GSTN for export without IGST under GST Act 2017. Form RFD-11 filing for exporters. Save working capital with IGST-free exports. Starting at just Rs. 1,499.
LUT filed within 3-5 working days on GSTN portal.
Overview
What is LUT Filing?
LUT (Letter of Undertaking) allows exporters to export goods or services without paying IGST under the GST Act 2017. File Form RFD-11 on GSTN portal. LUT is valid for the entire financial year and covers all export shipments.
Eligible taxpayers who have not been prosecuted for an offence under CGST/IGST Act exceeding Rs. 250 lakhs can file LUT. Exporters can choose between LUT (no security) and Bond (security deposit). VakilExpert provides expert assistance for seamless LUT filing on GSTN portal.
Export Without IGST
Valid for Full Financial Year
No Security Deposit
Save Working Capital
2000+
LUTs Filed10+
Years Experience100%
Success Rate4.9/5
Google Rating
Our Services
LUT Filing Services
Complete LUT filing for exporters under GST Act 2017.
LUT Renewal
File fresh LUT each financial year on GSTN portal. Revoke old LUT and file new one. Ensure continuity of IGST-free exports. Timely filing before expiry for uninterrupted export operations under GST Act 2017.
Export Bond Filing
File export bond with bank guarantee when LUT is not eligible. Form GST RFD-11 with Annexure. Security deposit through bank guarantee. Alternative to LUT for exporters with compliance issues under GST Act 2017.
Goods Export LUT
LUT for export of goods without IGST. Cover all goods exports under GST. Shipping bill integration with GSTN. Ensure smooth customs clearance with valid LUT for physical export of goods.
Services Export LUT
LUT for export of services without IGST. Cover software, consulting, BPO services. Payment receipt tracking in foreign currency. Ensure GST compliance for service exports under GST Act 2017.
SEZ Export LUT
LUT for SEZ units and developers. Export to SEZ without IGST under GST. Special provisions for SEZ units under GST Act 2017. Ensure compliance with SEZ-specific export regulations and GST requirements.
Export Types
LUT for Different Exports
LUT covers all types of export under GST Act 2017.
Physical Goods Export
LUT for physical export of goods to foreign countries. Shipping bill filing. No IGST payment on goods export. Save working capital. One LUT covers all goods shipments during the financial year under GST Act 2017.
Services Export
LUT for IT, consulting, BPO, and other service exports. Payment receipt in foreign currency. No IGST on cross-border services. Ensure compliance with GST rules for export of services under GST Act 2017.
SEZ Export
LUT for supply of goods/services to SEZ units. Treated as export under GST Act 2017. No IGST on inter-unit SEZ supplies. Special GST provisions for SEZ developers and units with LUT coverage.
EOU/STP/BTP Export
LUT for Export Oriented Units, Software Technology Parks, and Biotechnology Parks. No IGST on supplies to EOU units. Ensure compliance with EOU-specific GST provisions and LUT requirements under GST Act 2017.
Deemed Export
LUT for deemed exports under GST. Supplies to EOU, SEZ, and projects under specific schemes. No IGST with advance authorization. Claim refund of IGST if paid. LUT simplifies deemed export compliance.
Drawback & Duty Entitlement
LUT combined with duty drawback schemes. Export without IGST and claim drawback. MEIS/SEIS scheme integration. Maximize export benefits with LUT plus duty entitlement pass book under GST Act 2017.
Our Process
How to File LUT
5 simple steps for LUT filing on GSTN portal.
Check Eligibility
Verify exporter has not been prosecuted for CGST/IGST offence exceeding Rs. 250 lakhs. Confirm IEC code, GST registration, and exporter status on GSTN portal.
Prepare Documents
Gather GST registration certificate, PAN, IEC code, authorized signatory details, and exporter profile. Ensure all details are correct on GSTN portal before filing.
File Form RFD-11
File Form RFD-11 on GSTN portal with DSC or Aadhaar OTP of authorized signatory. Submit LUT application with exporter details and declaration for IGST-free exports.
LUT Approval
GSTN auto-approves LUT within 3-5 working days. Download LUT from GSTN portal. Valid for entire financial year. Start exporting without IGST payment immediately after approval.
Documents Required
Documents for LUT Filing
Documents needed for LUT application.
GST Registration Certificate
PAN of the Entity
IEC Code (Import Export Code)
Authorized Signatory Details
Bank Account Details
Exporter Profile on GSTN
Digital Signature Certificate (DSC)
Aadhaar of Authorized Signatory
Board Resolution / Authorization Letter
Benefits
Why Choose VakilExpert for LUT?
Save Working Capital
Export without IGST payment. No working capital blockage. Avoid lengthy refund process. Improve cash flow for your export business. LUT eliminates IGST payment on all export transactions under GST Act 2017.
Fast LUT Filing
LUT filed within 3-5 working days on GSTN portal. Expert preparation of Form RFD-11. Online submission with DSC/Aadhaar OTP. Quick approval for uninterrupted export operations under GST Act 2017.
Annual Coverage
One LUT covers all exports for the entire financial year. No separate LUT per shipment. Valid from April to March. Simplifies export compliance and eliminates repetitive filing for each export consignment.
Expert Export GST Knowledge
Experienced CAs with deep knowledge of export GST provisions. Ensure compliance with GST Act 2017, IGST Act, and export regulations. Expert guidance on LUT vs Bond, IEC integration, and shipping bill compliance.
No Security Deposit
LUT requires no bank guarantee or security deposit unlike bond. Reduces export costs significantly. Better financial management for exporters. LUT is the preferred option for eligible exporters under GST Act 2017.
End-to-End Support
Complete LUT services: eligibility check, Form RFD-11 preparation, GSTN filing, and approval tracking. Post-LUT support for export compliance. Our team handles everything from application to approval.
Frequently Asked Questions
FAQs about LUT Filing
Get answers to common LUT filing questions.
LUT is Letter of Undertaking allowing exporters to export without IGST under GST Act 2017. File Form RFD-11 on GSTN. Valid for entire financial year. Saves working capital. No IGST payment needed for eligible exporters with GST registration.
Any GST-registered exporter not prosecuted for CGST/IGST offence exceeding Rs. 250 lakhs. Both goods and services exporters. Covers export to foreign countries and SEZ. Single LUT valid for entire financial year covering all shipments.
LUT: No security, simple online filing. Bond: Bank guarantee required. LUT preferred for eligible exporters. Both allow IGST-free export. Form RFD-11 for both. LUT recommended for cost savings and simpler compliance under GST Act 2017.
LUT valid for entire financial year (April to March). Must file fresh LUT each year on GSTN. No separate LUT per shipment. Can be revoked and replaced. Ensure timely renewal for uninterrupted IGST-free exports.
Yes, LUT can be revoked on GSTN. Reasons: failure to export, failure to comply conditions. Revoked means IGST must be paid on subsequent exports or file fresh bond. No penalty for revocation itself. File new LUT to resume IGST-free exports.
Export without IGST. No working capital blockage. Simplified export compliance. Avoid lengthy refund process. Improve international competitiveness. One LUT for all exports. Best option for exporters under GST Act 2017 for seamless trade.
GST registration certificate, PAN, IEC code, authorized signatory details, bank details, and DSC/Aadhaar OTP. File online on GSTN portal. No physical documents needed for online filing with Aadhaar authentication.
Without LUT, must pay IGST on exports and claim refund through GSTN. Refund process is lengthy (months). Working capital blocked. LUT eliminates this hassle. File LUT before first export shipment each financial year.
Free Consultation
File Your LUT
Expert LUT filing on GSTN for IGST-free exports. Form RFD-11 on GSTN portal. Valid for full financial year. Save working capital. Starting at Rs. 1,499.
Expert CAs
3-5 Working Days
24/7 Support
Starting at Rs. 1,499
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