What is a GST LUT?
A Letter of Undertaking (LUT) is a declaration that allows exporters to supply goods or services without payment of Integrated GST (IGST). Filing an LUT is mandatory for exporters who wish to make zero-rated supplies without paying IGST upfront. The LUT is valid for one financial year and must be renewed annually before making such supplies.
Who Should File a GST LUT?
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Registered taxpayers exporting goods or services without payment of IGST
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Suppliers to Special Economic Zones (SEZs) without IGST
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Exporters who have not been prosecuted for tax evasion exceeding ₹2.5 crore
Required Documents for GST LUT Filing
| Document Type | Details/Description |
|---|---|
| GST Registration Certificate | Copy of the GST registration certificate |
| PAN Card | Of the authorized signatory |
| Authorized Signatory KYC | Aadhaar, PAN, or passport |
| Previous LUT (if applicable) | Copy of previously accepted LUT |
| LUT Cover Letter | Request letter signed by an authorized person |
| Witness Details | Names, addresses, and occupation of two independent witnesses |
| Digital Signature Certificate (DSC) | For companies/LLPs; EVC for individuals/proprietors |
GSTR LUT Filing Online: Step-by-Step Process
1. Login to the GST Portal
Use your GSTIN, username, and password to log in.
2. Navigate to LUT Filing Section
Go to Services → User Services → Furnish Letter of Undertaking (LUT).
3. Select Financial Year
Choose the financial year for which you are filing the LUT.
4. Upload Previous LUT (if applicable)
If you have a previous LUT furnished offline, upload it in PDF or JPEG format (max 2 MB).
5. Fill in Details
Enter the names, addresses, and occupations of two independent witnesses. Tick all required self-declaration checkboxes. Enter the place of filing and select the authorized signatory.
6. Sign and Submit
Use DSC (for companies/LLPs) or EVC (for individuals/proprietors) to sign and submit the form.
7. Download Acknowledgement
After successful submission, download the acknowledgement and Application Reference Number (ARN) for your records.
GSTR LUT Filing Compliance Checklist
| Step/Requirement | Description |
|---|---|
| Eligibility Check | Confirm exporter status and no prosecution for tax evasion over ₹2.5 crore |
| Document Collection | Gather all required documents and proofs |
| Witness Details | Provide names, addresses, and occupation of two independent witnesses |
| Self-Declaration | Tick all required declaration checkboxes |
| Digital Signature/EVC | Use DSC or EVC as per entity type |
| Submission and Acknowledgement | Submit online and download ARN/acknowledgement |
| Deadline Compliance | File before making zero-rated supplies; renew annually |
Frequently Asked Questions (FAQs)
Is LUT filing compulsory for exporters?
Yes, if you want to export without paying IGST upfront, filing an LUT is mandatory.
How long is an LUT valid?
One financial year. It must be renewed annually before making zero-rated supplies.
Is there a fee for LUT filing?
No, filing an LUT is free of cost.
What happens if I don’t file an LUT?
You must pay IGST on exports and claim a refund later, which can delay cash flow.
Can I edit my LUT after submission?
No, once submitted, it cannot be changed. You must file a new LUT if corrections are needed.
Should I mention the LUT number on export invoices?
Yes, always include your LUT number on export invoices to claim zero-rated benefits.
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