Export goods or services without paying IGST. File your LUT before raising the first export invoice — it saves cash flow and is mandatory for zero-rated supply.
Without an LUT, exports attract IGST upfront — and you wait months to get it back as a refund. An LUT eliminates that wait entirely.
With a valid LUT, you can raise export invoices as zero-rated supply without paying IGST. No tax outflow on exports at all.
Without LUT, IGST paid on exports is locked until a refund is processed — often 2–3 months. LUT prevents this cash blockage entirely.
Whether you export software services, goods, or professional services to foreign clients, LUT is the standard mechanism used by all compliant exporters.
LUT is valid for one financial year (April 1 to March 31). It needs annual renewal — a quick process we handle for you each year.
LUT is governed by the CGST Act 2017 and CGST Rules 2017 — it is the primary mechanism for zero-rated export supply.
Simple and quick — typically completed in 1 to 3 days once documents are ready.
GST registration is verified as active. Export intent or past export invoices are confirmed. IEC code checked if applicable.
Access the GST portal under Services → User Services → Furnish Letter of Undertaking (LUT).
Form RFD-11 is filled with the LUT undertaking details — that IGST will be paid if export obligations are not fulfilled within time.
Export description, financial year, and the undertaking declaration are submitted. Two witnesses or DSC required for signing.
LUT is auto-approved on the portal or approved by officer within 3 days. You can now raise export invoices without IGST for the entire financial year.
Minimal documents needed — primarily identity proof and export credentials.
LUT is typically approved within 1 to 3 days. File before your first export invoice of the financial year.
WhatsApp Anurag with your GSTIN. LUT filed within 1–3 days so you can start raising zero-rated invoices immediately.
WhatsApp karo → ₹999 flat