In this detailed guide, I will explain:
- What is LUT under GST
- Who can file LUT
- How to file LUT on GST portal (step-by-step)
- Documents required for LUT
- Validity and important conditions
- Practical mistakes to avoid
1. What is LUT under GST?
LUT (Letter of Undertaking) is a declaration filed by an exporter to export goods or services without payment of IGST.
Legal Provision:
Section 16 of the Integrated Goods and Services Tax Act read with Rule 96A of the Central Goods and Services Tax Rules.
Normally, exports are:
- Zero-rated supplies
- Either:
- Export with payment of IGST and claim refund, OR
- Export under LUT without payment of IGST
LUT helps you export without blocking funds.
2. Who Can File LUT?
Any registered person who:
- Exports goods
- Exports services
- Supplies to SEZ unit or SEZ developer
If your client is:
- Freelancer providing services to foreign clients
- IT exporter
- Manufacturer exporting goods
- Trader exporting goods
They should file LUT every financial year.
3. Validity of LUT
LUT is valid for one financial year.
For example:
- LUT filed for FY 2025-26 → Valid till 31 March 2026
- Fresh LUT must be filed for FY 2026-27
Many taxpayers forget to renew LUT in April.
Then they export without LUT and technically become liable to pay IGST with interest.
This is a serious compliance mistake.
4. How to File LUT on GST Portal (Step-by-Step)
Step 1: Login
Go to: www.gst.gov.in Login with your GSTIN credentials.
Step 2: Navigate to LUT
Go to: Services → User Services → Furnish Letter of Undertaking (LUT)
Step 3: Select Financial Year
Choose the relevant financial year (e.g., 2026-27).
Step 4: Fill Self-Declaration
You must declare:
- You will export within time limit
- You will comply with GST provisions
- You will pay tax with interest if conditions violated
Step 5: Add Witness Details
Enter:
- Name of two witnesses
- Address
- Occupation
(No need to upload physical documents of witnesses)
Step 6: Sign and Submit
Submit using:
- DSC (Company / LLP mandatory)
- EVC (Proprietor / Partnership allowed)
After submission:
- ARN is generated immediately
- LUT acknowledgment can be downloaded
No approval from officer is required in normal cases.
5. Documents Required for Filing LUT
Here is the practical truth:
No physical documents are required to be uploaded in normal cases.
But you should keep these documents ready for record:
| Sr. No | Document | Required for Upload? |
| 1 | GST Registration | No |
| 2 | IEC Code (for goods export) | No |
| 3 | PAN | No |
| 4 | Previous year LUT | No |
| 5 | DSC (for companies) | Yes (for signing) |
LUT filing is mainly a self-declaration process.
6. Conditions Attached to LUT
You must comply with these timelines:
For Export of Goods:
Export within 3 months from date of invoice.
For Export of Services:
Receive payment in convertible foreign exchange within 1 year (or extended period).
If you fail:
- You must pay IGST with interest within 15 days.
- Otherwise LUT facility can be withdrawn.
7. Is Bond Required Instead of LUT?
In rare cases (where LUT not allowed), exporter may need to furnish Bond with bank guarantee.
But in 99% cases, LUT is sufficient.
Bond is practically obsolete now for normal exporters.
