+91 9667779895 Indianregportal@gmail.com English | हिंदी Indian Flag

Indian Registration Portal - LUT

✅ Private consultancy portal providing step-by-step guidance on the LUT (Letter of Undertaking) process.
New LUT Advisory LUT Renewal Advisory

✅ "We are a private consultancy portal providing expert assistance for government registrations, applications, and renewals. Just choose your package, and our team will take care of the entire process—completely hassle-free. Please note, we are not affiliated with any government body, and there are no additional charges beyond your selected package. Kindly ignore any warning messages during the process—we take full responsibility for delivering your certificate after form submission."

🧾 LUT Form (based on RFD-11 format)

This form collects details for our experts to provide guidance. We do not file on your behalf or issue official acknowledgments (ARNs).

📌 LUT Details for Financial Year
A. Business Details
B. Registered Business Address
C. Authorized Signatory Details
D. Declaration & Undertaking
1
Understand LUT Process
2
Submit Your Details for Consultancy
3
Pay Advisory Fee
4
Get Step-by-Step Guidance from Our Experts
5
You Submit on GST Portal & Receive ARN

Letter of Undertaking (LUT) – Frequently Asked Questions

A Letter of Undertaking (LUT) is a declaration filed by exporters under GST to export goods or services without paying Integrated GST (IGST) at the time of export.

Without an LUT, exporters must first pay IGST on exports and then claim a refund. Filing an LUT allows:

  • Export without IGST payment
  • Reduced working capital blockage
  • Smoother export process

Any GST-registered person who:

  • Exports goods or services
  • Supplies to SEZ units or developers
  • Meets the eligibility conditions (e.g., no serious GST violations)

Yes, if you want to export without IGST payment. If you don’t file an LUT, you can still export but must pay IGST and then claim a refund.

An LUT is valid for one financial year. You must file a fresh LUT at the start of each financial year.

Steps:

  1. Log in to the GST portal.
  2. Navigate to Services → User Services → Furnish LUT.
  3. Fill in the details and upload required documents.
  4. Submit with Digital Signature Certificate (DSC) or EVC.
  5. Download the acknowledgment.
  • GSTIN of the exporter
  • IEC (Import Export Code)
  • PAN card of the business
  • DSC or EVC for verification
  • Bank account details
  • Previous LUT (if any)
  • Witness details (Name, Address, Occupation)

No, filing LUT on the GST portal is free of cost.

Yes, if:

  • Incorrect/incomplete details are provided
  • You have a history of serious GST violations
  • Required documents are missing

You will need to:

  • Pay IGST at the time of export
  • Claim a refund later, which takes time

No, LUT is not applicable for deemed exports. IGST payment/refund rules apply instead.

No, LUT filing is completely online through the GST portal.

LUT – Used by exporters with a clean GST record to export without IGST.
Bond – Required when the exporter is not eligible for LUT; executed with a bank guarantee.

Yes, LUT can be used for both goods and services exports.

Usually instant approval on the GST portal, unless verification is required.

Go back to Home Page