GST LUT Registration
Under GST law, an exporter of goods or services can file a Letter of Undertaking (LUT) to export without payment of IGST. Filing LUT is a mandatory requirement for businesses involved in zero-rated supplies (exports or SEZ supplies) and wish to avoid paying IGST upfront and later claiming a refund.
Price: ₹ 999/-
Timeline : 2-5 Days
Proprietorship
Benefits
✅ No IGST Payment on Exports: Save working capital by avoiding upfront tax payments.
✅ Faster Processing of export orders and invoices.
✅ Improved Cash Flow: Eliminates the need for refund claims.
✅ LUT is valid for the entire financial year once approved.
Proprietorship
Documents Required
✅ GST Log in details
✅ Vitness Details ( Name, Occupation & address)
✅ Authorized Signatory’s Digital Signature (DSC) or EVC enabled mobile/email
✅ Previous year’s LUT (if applicable)
Proprietorship
Deliverables
✅ Filing of LUT Application on GST Portal
✅ ARN Acknowledgement Receipt
✅ Approved LUT Certificate (Downloadable from GST Portal)