Export without paying IGST by filing an LUT.
A Letter of Undertaking (LUT) lets exporters supply goods or services abroad, and to SEZ units, without paying Integrated GST (IGST) upfront. Without an LUT, an exporter would have to pay IGST on exports and then claim it back as a refund, which blocks working capital. By filing an LUT in Form GST RFD-11 on the GST portal at the start of each financial year, eligible exporters can zero-rate their exports and avoid this cash-flow strain. The LUT is valid for the whole financial year and must be renewed annually. We file your LUT promptly so your exports remain tax-efficient from day one of the year.
Exporters of goods/services and suppliers to SEZ units.
Timelines and government fees are indicative and subject to processing by the relevant authority. Approval and its timing are decided by the authority and cannot be guaranteed.
Most exporters who have not been prosecuted for tax evasion of ₹2.5 crore or more can file an LUT.
For the financial year in which it is filed; it must be renewed each year.
You must pay IGST on exports and claim it back as a refund, blocking working capital.
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