GST LUT Registration & Compliance
The smartest way for exporters to ship goods or services without the tax burden. Avoid paying IGST upfront and streamline your global operations seamlessly.
Zero-Rated Supplies.
Maximum Liquidity.
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 tedious need to claim refunds later, keeping your working capital free.
Global Ready
Essential for IT services, freelancers, and goods exporters.
Tax Saved
No need to block funds in IGST payments for exports.
Who Should File GST LUT?
Goods Exporters
Manufacturers and traders exporting physical products across international borders.
Service Providers
IT companies, designers, and consultants offering services to foreign clients.
SEZ Suppliers
Units supplying goods or services to Special Economic Zones (SEZs) within India.
Freelancers
Individual developers and creative artists working with international agencies.
E-commerce
Sellers reaching global markets through platforms like Amazon Global or Etsy.
Zero-Rated Supply
Anyone offering supply deemed as zero-rated under current GST laws.
Benefits of Filing GST LUT
No Upfront Tax
Export without paying IGST—keep your funds free for operations rather than blocking them in taxes.
Faster Clearance
Avoid delays at customs by presenting a valid LUT, ensuring your shipments reach global buyers faster.
No Refund Hassles
Eliminate the need to file complex refund applications later; invoice directly under the zero-rated LUT regime.
Better Working Capital
Maintain higher liquidity in your business bank accounts to fund growth, raw materials, and staff salaries.
Risks of Not Filing LUT
Skipping the LUT filing can significantly hurt your export margins and cash flow.
- Must pay IGST on all export invoices
- Need to file refund applications (6-12 month cycle)
- Cash flow stress due to blocked working capital
- Higher auditor costs for refund processing
Documents Required
Simple documents to set up your export-without-tax status.
- GST Registration Certificate
- PAN & Aadhaar (Authorized Signatory)
- Digital Signature (DSC) or EVC Access
- Import Export Code (IEC) — if applicable
- Previous Year's Export Details
RFD-11 Filing
Preparation and filing of the Letter of Undertaking application flawlessly.
1-2 Day Setup
Get your LUT filed and approved within 48 working hours.
Annual Renewal
We'll handle your annual LUT renewal automatically every April.
Expert Advisory
Free consultation on zero-rated invoicing for global clients.
Why Exporters Prefer Fortune Filings?
GST Team
Managed by experts handling thousands of export filings.
Transparent Fees
One-time affordable fee with zero hidden surprises.
Quick Updates
Direct updates on your LUT filing status via WhatsApp.
PAN India
Online assistance for exporters across all 28 states.
Export Without Tax Today
Don’t let taxes slow down your exports. Let our team handle your GST LUT application in 24 hours.
LUT Filing Inquiry
Enter your details for a quick LUT registration process.
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