Knowledge Portal

GST LUT Registration & Compliance with Fortune Filings

Export Without Tax. Grow Without Worry.

(Letter of Undertaking) is the smartest way to export without tax burden and streamline your global operations.

At Fortune Filings, we simplify the LUT process so you can export smoothly and stay compliant—without blocking working capital or inviting legal hassles. 

learn more

What i​s a GST LUT (Letter of Undertaking)?

A Letter of Undertaking (LUT) is a declaration filed under GST by exporters to export goods or services without paying IGST, under Rule 96A of CGST Rules.
If you're an exporter, filing LUT saves you from upfront tax payments and the need to claim refunds later. 

Who Should File LUT?

You must file LUT annually if:
You export goods or services
You supply to SEZs (Special Economic Zones)
You offer zero-rated supply under GST
You want to avoid paying IGST on export invoices

Even freelancers, IT service providers, and agencies with foreign clients can benefit! 

Who Can Benefit from Our LUT Filing Services?

Exporters of Goods
IT & Software Service Providers
Consultants & Freelancers serving foreign clients
E-commerce Exporters
Companies Supplying to SEZs
Startup Founders with Global Clients

Let our team handle the documentation and filing while you focus on growing your business.

Call Us Right Away

Advantages of Filing GST LUT

No Upfront IGST Payment
Export without blocking funds—preserve cash flow.
Faster Invoice Clearance
Avoid delays at customs by presenting valid LUT.
Simplified Refunds
No need to claim tax refunds—invoice directly under LUT.
Improved Working Capital
Keep liquidity in hand for business growth and operations.
Enhances Global Business
Gives you professional edge while dealing with international clients. 

Disadvantages of Not Filing LUT

Must pay IGST on all export invoices
Need to file refund application, which takes time
Cash flow stress due to tax blockage
Higher compliance burden and paperwork
Risk of penalties if rules are not followed properly

Documents Required for LUT Filing

For Partners: 
  1. GST Registration Certificate
  2. PAN Card of Authorized Signatory
  3. KYC of Authorized Signatory (Aadhaar + PAN)
  4. Digital Signature (DSC) or EVC Access
  5. IEC (Import Export Code) — if applicable
  6. Previous Year’s Export Details (if any)
  7. Authorization Letter / Board Resolution (for companies) 

Why Choose Fortune Filings?

  • ➔
    Fast LUT Filing – Within 1–2 Working Days
  • ➔
    Expert GST Team Handling End-to-End Process
  • ➔
    Affordable Pricing with Zero Hidden Costs
  • ➔
    Reminders for Annual Renewals
  • ➔
    PAN India Support | Phone + Email + WhatsApp Assistance

File Your GST LUT Today & Export Without Tax  

Don’t let taxes slow down your​ exports. Start filing your LUT with Fortune Filings and enjoy seamless, compliant global operations. 

 Chat Icon Let's talk

Email Icon

Email Address

shalini@fortunefilings.in

Phone Icon

Call / Whatsapp

+91 63795 75568

“Your exports deserve ease—not excess tax. Let us handle your GST LUT, so you can handle the world.”

— Team Fortune Filings