Online File Karo

GST LUT Filing

A Letter of Undertaking can allow an eligible registered person to make specified zero-rated supplies without payment of integrated tax, subject to the applicable conditions.

  • Assess the proposed supplies
  • Compile declarations
  • Submit the LUT
  • Retain and monitor
  • Required Documents
Phone Number *
+91
Service
GST LUT FilingGST and Tax

Government fees depend on your category, state, turnover and applicant type. We confirm those, and our professional fee, before you commit to anything.

About GST LUT Filing

A Letter of Undertaking can allow an eligible registered person to make specified zero-rated supplies without payment of integrated tax, subject to the applicable conditions. LUT does not remove the need to prove that the transaction qualifies.

What you get

Appropriate zero-rated route — Review the permitted LUT treatment.
Year-specific record — Keep the undertaking linked to the correct period.
Conditions checklist — Identify transaction evidence that must be retained.

Who this is for

  • Review eligibility for furnishing an LUT rather than a bond.
  • Identify the relevant financial year and export or SEZ supplies.
  • Confirm authorised-signatory and transaction details.

Documents required

We send this as a single written checklist so you are not chased for documents one at a time.

1GST registration and period — GSTIN, registration certificate, taxpayer category, filing frequency and earlier acknowledgements for the periods under review.
2Authorisation and declarations — Signatory details, relevant authorisation, witness particulars and required declarations.
3Supply information — Nature of intended exports or SEZ supplies and previous LUT details, if any.

After the filing

What stays your responsibility once this is done.

  • Maintain export or SEZ evidence and applicable realisation records.
  • Review the next financial year's LUT requirement.
  • Continue normal GST reporting and other compliance.

How the process works

  1. 1

    Assess the proposed supplies

    Check LUT eligibility and the relevant year.

  2. 2

    Compile declarations

    Prepare signatory and supporting particulars.

  3. 3

    Submit the LUT

    Complete the applicable GST portal filing.

  4. 4

    Retain and monitor

    Record the acknowledgement and conditions affecting the supplies.

Frequently asked questions

No. It applies to eligible specified zero-rated supplies under the relevant conditions.

Official sources

What this page is based on. Rules change — these are the authorities to check against.

Customers also looked at

GST Registration

GST registration establishes the taxpayer's identity under the Goods and Services Tax system.

Learn more

GST Return Filing

GST returns report the relevant supplies, liability and eligible credit for a tax period.

Learn more

GST Nil Return Filing

Nil filing applies only where the conditions for the particular GST return are met.

Learn more