LUT Filing for Exporters

LUT Filing for Exporters

Export freely. Pay zero IGST upfront. Keep your cash flow intact.

Legalxindia's LUT filing service is built for GST-registered exporters who don't want to block working capital by paying IGST on every shipment and then waiting months for a refund. Our expert CA/CS team files your Letter of Undertaking online, quickly, and correctly - so you can focus on your business.

Trusted by 50,000+ businesses across India. Starting at just ₹499.

Get a Free Consultation

---

Table of Contents

• What Is LUT Filing and Why Does It Matter
• The Challenge of Exporting Without a Valid LUT
• How Legalxindia's LUT Filing Service Works
• Our Step-by-Step LUT Filing Process
• LUT Filing at a Glance: Key Facts for 2026
• Results Our Clients See
• This Service Is Right for You If
• Investment and Pricing
• Common Questions About LUT Filing
• Ready to File Your LUT

---

What Is LUT Filing and Why Does It Matter

if you export goods or services from India under GST, you have two options. You either pay IGST upfront and claim a refund later, or you file a Letter of Undertaking (LUT) and skip the IGST payment entirely.

Most exporters choose the LUT route, and for good reason.

A Letter of Undertaking is a legal declaration you submit to the GST authorities. By filing it, you're essentially promising that you'll comply with all export-related GST rules. in return, the government lets you make zero-rated supplies without charging IGST at the point of export.

No upfront tax payment. No waiting for refunds. No blocked capital.

Zero-Rated Exports Without IGST Payment

Under GST law, exports are treated as zero-rated supplies. That means the tax rate on exports is effectively zero, but "zero-rated" doesn't automatically mean "no paperwork." You still need to either pay IGST and claim a refund, or file a valid LUT before you export.

With an approved LUT in place, every shipment you make - whether it's goods, services, or supplies to a Special Economic Zone - goes out without any IGST burden.

Think about it: if you're exporting goods worth ₹50 lakhs every month, paying 18% IGST would mean blocking ₹9 lakhs in tax credit every single month. That's a serious cash flow hit. A properly filed LUT eliminates that problem completely.

LUT vs Bond: What's the Difference

Before LUT became the standard, many exporters had to submit an export bond - which often required a bank guarantee. That meant additional costs, paperwork, and delays.

The LUT is far simpler. No bank guarantee required. No security deposit. Just a straightforward online filing on the GST portal. That's exactly why LUT registration for export is now the preferred choice for most exporters in India.

---

The Challenge of Exporting Without a Valid LUT

Let's be honest - many exporters don't realize they need to renew their LUT every year until it's too late.

The LUT is valid only for one financial year, from April 1 to March 31. Once that window closes, your old LUT is no longer valid, and if you export goods or services without a valid LUT in place, you're stepping into a problem.

What Happens If You Export Without LUT

If you don't have an active LUT and you still want to export without paying IGST, you can't. You'll have to pay the full IGST on the export value and then apply for a refund separately. That refund process takes time - sometimes months - and ties up your working capital in the meantime.

Alternatively, if you export without either paying IGST or having a valid LUT, you risk penalties and interest charges under the GST law.

Neither option is pleasant.

The Cost of Getting It Wrong

Here's what can go wrong without proper LUT filing for exporters:

• Blocked working capital due to IGST payments on every export shipment
• Delayed refunds that can take 3-6 months or longer to process
• Penalties and interest for non-compliance under GST rules
• Disruption to export operations if customs clearances are held up
• Stress of managing multiple open refund claims simultaneously

The good news? All of this is avoidable. A timely LUT filing takes the pressure off entirely.

Without proper LUT registration for export, companies lose thousands in interest costs and months in operational delays. The fix is simple - and Legalxindia makes it even simpler.

---

How Legalxindia's LUT Filing Service Works

Legalxindia handles your LUT filing from start to finish. You don't need to log into the GST portal yourself, figure out Form GST RFD-11, or worry about getting something wrong. Our CA and CS professionals take care of it all.

Here's what you get when you choose Legalxindia for your LUT filing for exporters:

• Expert review of your eligibility and GST registration status
• Document checklist and collection support
• Filing of Form GST RFD-11 on the GST portal
• Tracking and confirmation of your LUT approval
• Digital copy of your approved LUT delivered to you
• Annual renewal reminders so you never miss the deadline

Who Needs LUT Registration for Export

You need to file an LUT if you fall into any of these categories:

• You export goods outside India under GST
• You export services to clients or entities outside India
• You supply goods or services to a Special Economic Zone (SEZ) unit or SEZ developer
• You're a merchant exporter or a manufacturer exporter registered under GST

Basically, if you're a GST-registered exporter making zero-rated supplies and you don't want to pay IGST upfront, an LUT is mandatory. No exceptions.

Eligibility Criteria

Not every exporter qualifies for an LUT automatically. Here's the eligibility check:

• You must be a GST-registered taxpayer
• You must not be under prosecution for any offence related to tax evasion where the amount exceeds ₹2.5 crore under the CGST Act, IGST Act, or any earlier tax law
• Your export history and GST compliance record should be clean

If you've had any prosecution issues involving tax evasion above ₹2.5 crore, you'd need to submit a bond instead of an LUT. Our team will assess your eligibility before we start the filing process - so there are no surprises.

Documents You'll Need

Getting your documents ready before you begin saves time. Here's the full list:

• GST Registration Certificate
• PAN card of the business
• Previous year's approved LUT (if this is a renewal)
• Cancelled cheque of the business bank account
• Authorization letter (if a CA or agent is filing on your behalf)
• IEC (Import Export Code) - required in most cases
• Proprietor/Director/Partner's Aadhaar and PAN

Don't have all of these ready? Don't worry. Our team will guide you through exactly what's needed based on your business type and GST registration category.

---

Our Step-by-Step LUT Filing Process

We've made this as simple as possible for you. Here's exactly how it works when you work with Legalxindia:

1. Step 1: Share Your Details
   Fill out our quick online form or speak to our team over the phone. You'll share your basic business information, GST number, and the documents listed above. This takes about 10 minutes.
2. Step 2: Expert Review
   One of our CA/CS professionals reviews your details, checks your eligibility for LUT registration for export, and confirms the list of documents needed. We'll flag anything that needs attention before we start.
3. Step 3: Document Collection
   You upload your documents to our secure portal or share them via WhatsApp. Our team verifies everything is in order and follows up if anything is missing.
4. Step 4: Filing on the GST Portal
   Our team logs into the GST portal and files Form GST RFD-11 on your behalf. This is the official form for LUT application under GST. Everything is filed accurately the first time.
5. Step 5: Confirmation and Delivery
   Once your LUT is approved, we send you the digitally signed copy. Your LUT is now valid for the entire financial year 2026 (April 2025 to March 2026). We also set up a renewal reminder so you never miss next year's deadline.

The whole process typically takes 3-5 working days from the time we receive your documents. in many cases, we've had approvals come through within 1-2 working days.

Pro tip: file your LUT before April 1 every year. Starting the new financial year without a valid LUT means even a single export shipment could trigger IGST liability.

---

LUT Filing at a Glance: Key Facts for 2026

Here's a quick reference table with everything you need to know about LUT filing for 2026:

Validity and Renewal

Your LUT is valid for exactly one financial year. It can't be extended or rolled over. Every April, you need a fresh LUT to continue exporting without IGST.

This catches a lot of exporters off guard. You get your LUT approved, export freely all year, and then suddenly it's a new financial year and your LUT is expired. If you don't notice immediately, even one export without a valid LUT can become a compliance issue.

Legalxindia sends annual renewal reminders to all clients so this never catches you by surprise. You'll get a heads-up well before March 31 so your new LUT is ready to go from April 1.

Benefits Over a Bond

Let's put this simply. An export bond with a bank guarantee means:

• Visiting your bank, signing documents, arranging a guarantee
• Paying bank charges for the guarantee facility
• Tying up a portion of your credit limit as security
• Slower processing overall

An LUT means none of that. It's an online filing, no bank involved, no security deposit, no guarantee. If you're eligible for an LUT, there's really no reason to go the bond route, and with Legalxindia's help, you can have your LUT approved and in your inbox within days.

---

Results Our Clients See

Legalxindia has helped thousands of exporters across India get their LUT filing done correctly and on time. Here's what that looks like in practice:

• Zero IGST blocked on exports - clients stop paying upfront tax on every shipment the moment their LUT is approved
• Improved cash flow - no more waiting 3-6 months for IGST refunds to come through
• Cleaner GST compliance record - no penalties or interest charges for exporting without valid documentation
• Time saved - our clients spend about 10 minutes sharing documents with us instead of hours navigating the GST portal themselves
• Peace of mind - annual renewal reminders mean they never accidentally export on an expired LUT

One of our clients, a textile exporter from Surat, had been paying IGST on every shipment for over a year before learning about LUT registration for export. After we filed their LUT, they saved over ₹4 lakhs in a single quarter - just from not having to block working capital in tax payments.

That's the kind of difference a properly filed LUT makes.

Rated 4.8 out of 5 by our clients. 15,000+ happy clients have used Legalxindia's GST services, including LUT filing.

---

This Service Is Right for You If

Not sure if you need LUT filing for exporters? Here's a quick self-check:

• You're a GST-registered business that exports goods or services outside India
• You supply goods or services to SEZ units or SEZ developers
• You want to avoid paying IGST upfront on every export shipment
• You don't want to deal with the hassle of filing refund claims for IGST paid on exports
• You're a new exporter who just got GST registration and needs to set up export compliance
• Your existing LUT is expiring and you need a renewal for the 2026 financial year
• You tried filing the LUT yourself on the GST portal and ran into errors or confusion
• You want an expert to handle the filing so you don't have to worry about mistakes

If even one of those applies to you, Legalxindia can help, and honestly, if you're an active exporter, the LUT is something you need every single year. Getting it filed correctly from the start saves you a lot of headaches down the road.

---

Investment and Pricing

Legalxindia's LUT filing service starts at ₹499

No hidden charges. No surprise add-ons. The price includes professional filing by a qualified CA or CS, document review, GST portal submission, and delivery of your approved LUT.

Compare that to the cost of blocking IGST on even one export shipment, or the professional fees a standalone CA firm might charge just for document review, and ₹499 is an easy decision.

Want to discuss your specific situation before committing? Get a free consultation and our team will call you back within 30 minutes.

---

Common Questions About LUT Filing

What is a Letter of Undertaking (LUT) under GST?

A Letter of Undertaking is a declaration filed by GST-registered exporters with the tax authorities. By filing an LUT, you commit to fulfilling all GST obligations related to exports, and in return, you're allowed to export goods or services without paying IGST upfront. It's filed using Form GST RFD-11 on the GST portal and is valid for one financial year.

Who is required to file an LUT for export?

Any GST-registered taxpayer who wants to export goods, export services, or make supplies to SEZ units or SEZ developers without paying IGST needs to file an LUT. If you don't file an LUT, you'll have to pay IGST and then claim a refund, which blocks your working capital.

How long is the LUT valid?

The LUT is valid for one financial year, which runs from April 1 to March 31. For the financial year 2026, that means April 1, 2025 to March 31, 2026. You need to file a fresh LUT at the start of every new financial year. Legalxindia sends renewal reminders to make sure you never miss this deadline.

What happens if I export without a valid LUT?

If you export goods or services without a valid LUT and without paying IGST, it's treated as non-compliance under GST law. You could face penalties and interest charges. If you do export without an LUT, you'd need to pay the applicable IGST and then apply for a refund. Neither outcome is ideal, which is why filing your LUT on time is so important.

Can I file the LUT myself on the GST portal?

Yes, technically you can file Form GST RFD-11 yourself on the GST portal, but many exporters find the process confusing, especially around document requirements and the authorisation process. Mistakes can lead to rejections or delays. Legalxindia's expert team files it correctly the first time, saving you time and stress.

Is a bank guarantee required for LUT filing?

No. That's one of the biggest advantages of an LUT over an export bond. There's no bank guarantee required, no security deposit, and no need to involve your bank at all. It's a purely online process through the GST portal.

What documents are needed to file an LUT?

You'll typically need your GST Registration Certificate, PAN card of the business, previous year's LUT (if renewing), a cancelled cheque, an authorization letter if someone else is filing on your behalf, and in most cases your IEC code. Our team will confirm the exact documents needed based on your business structure.

How long does LUT filing take with Legalxindia?

The processing time is typically 3-5 working days from when we receive your complete documents. in many cases, we've had approvals through in just 1-2 working days. The timeline can vary depending on the GST portal's processing speed, but we keep you updated throughout.

Do SEZ supplies also require an LUT?

Yes. Supplies made to Special Economic Zone units or SEZ developers are also treated as zero-rated supplies under GST. To make these supplies without paying IGST, you need a valid LUT, just like you would for direct exports outside India.

What's the cost of LUT filing with Legalxindia?

Legalxindia's LUT filing service starts at ₹499. This includes eligibility assessment, document review, filing of Form GST RFD-11, tracking the approval, and delivery of your approved LUT. There are no hidden fees. You can also get a free consultation before you start by calling our team or filling out the contact form on the page.

---

Ready to File Your LUT and Export Without IGST Hassles

You've got exports to handle. You don't have time to get bogged down in GST portal errors, document checklists, or refund claims that drag on for months.

Legalxindia's LUT filing service is built to take that off your plate completely. Starting at ₹499, you get a qualified CA or CS handling your entire LUT registration for export, from document review to approval delivery. The process is 100% online. No office visits needed, and every year after that, we'll remind you to renew before March 31 so you're never caught exporting without a valid LUT.

Here's what you get:

• Expert filing by qualified CA/CS professionals
• Form GST RFD-11 filed correctly the first time
• Approval in as little as 1-2 working days
• Annual renewal reminders included
• Free 30-minute expert consultation before you start

Don't let an expired or missing LUT disrupt your exports. Get it sorted today.

Get Started with Legalxindia - Free Consultation Available Now

Call us at +91-9635685435 or drop us a line at info@legalxindia. com