If you export goods or services, a Letter of Undertaking (LUT) lets you export without paying IGST upfront, easing cash flow. It must be renewed every financial year. CASYST prepares and files your LUT so your exports stay tax-efficient.
What is GST LUT Form?
A Letter of Undertaking is a declaration filed with the GST department by an exporter, promising to comply with the export conditions. Once accepted, the exporter can supply goods or services without paying integrated GST and then claim a refund only if needed.
The LUT is valid for one financial year and must be filed again for each new year, before the first export.
Who needs GST LUT Form?
- Exporters of goods
- Exporters of services such as software and consulting
- Suppliers to special economic zones
- Businesses looking to avoid blocked working capital on IGST
Benefits of GST LUT Form
Zero-rated exports
Export without paying IGST upfront.
Better cash flow
No need to pay tax and wait for a refund.
Simple annual filing
One filing covers all exports for the year.
Compliance
Meet the conditions for zero-rated supplies.
Fast processing
LUTs are usually accepted on filing.
Eligibility
- Registered exporters of goods or services
- Not prosecuted for tax evasion above the prescribed limit
- Valid GST registration and PAN
- Authorised signatory with a DSC or e-sign
Documents required
- GST registration certificate
- IEC (Import Export Code) for goods exporters
- PAN of the business
- Details of the authorised signatory
- Digital Signature Certificate or e-sign
- Previous LUT details, if any
GST LUT Form process
- 1Step 1
Eligibility check
We confirm you are eligible to furnish an LUT.
- 2Step 2
Prepare the LUT form
We prepare the declaration and supporting details.
- 3Step 3
File on the GST portal
We file the LUT using DSC or e-sign.
- 4Step 4
Acknowledgement
The LUT is generated and acknowledged.
- 5Step 5
Use for exports
You can export without paying IGST for the year.
- 6Step 6
Renew next year
We remind you before the next financial year.
Using your LUT
- Export without paying IGST during the year
- Keep the LUT acknowledgement with export records
- File a fresh LUT every financial year
- Ensure exports are completed within the conditions
- Claim refunds where any tax was paid
Forms and process
- The LUT is furnished in the prescribed form on the GST portal
- It can be furnished for goods, services or both
- It is signed with a DSC or e-sign
- An acknowledgement is generated
Validity
An LUT is valid for one financial year and should be furnished before the first export of the year.
Why renew your LUT
Without a valid LUT you must pay IGST on exports and claim a refund, which locks up working capital.
Related services
GST LUT Form cost
Our GST LUT Form package starts from ₹999. Government fees, stamp duty and other statutory charges are separate and depend on your state and the exact filing involved. We give you a clear, itemised quote before we start, with no hidden charges.
Get a QuoteGST LUT Form checklist
- Eligibility check
- Prepare the LUT form
- File on the GST portal
- Acknowledgement
- Use for exports
- Renew next year
Frequently asked questions
Most registered exporters, provided they have not been prosecuted for certain tax offences above the prescribed amount.
For one financial year.
It is needed if you want to export without paying IGST.
Before making the first export in the financial year.
You would need to pay IGST and claim a refund, which strains cash flow.
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