LUT Filing

What is LUT Filing?

A Letter of Undertaking (LUT) is a declaration filed by eligible exporters under the GST law to export goods or services without paying Integrated Goods and Services Tax (IGST). The LUT remains valid for one financial year and must be renewed annually.

Why is it Required?

LUT Filing allows exporters to make zero-rated supplies without paying IGST upfront, improving cash flow and reducing the financial burden of claiming tax refunds. It also ensures compliance with GST provisions for export transactions.

Documents Required

• GSTIN
• PAN Card
• IEC (Import Export Code), if applicable
• Authorized Signatory Details
• Aadhaar Card and PAN of the Authorized Signatory
• Digital Signature Certificate (DSC) or EVC (where applicable)
• Previous LUT Details (if applicable)

Benefits Of LUT Filing

• Export without payment of IGST
• Improves business cash flow
• Eliminates the need to claim IGST refunds
• Ensures compliance with GST export provisions
• Simple online filing process
• Valid for one financial year
• Supports smooth export operations

Our Services

Vista Tax Solution LLP provides end-to-end LUT Filing services, including eligibility assessment, document verification, online filing, annual renewal, and compliance support to help exporters complete the process quickly and accurately.