GST LUT Filing

Overview

A Letter of Undertaking (LUT) is a declaration filed by registered exporters on the GST portal, enabling them to export goods or services without payment of IGST. Without a valid LUT, exporters must pay IGST on every export shipment (at 18% or applicable rate) and claim a refund later — a process that typically takes 2–6 months and blocks significant working capital. A business exporting Rs.50 lakhs per month without LUT blocks Rs.9 lakhs per month in IGST refunds.

The LUT is valid for one full financial year (April–March) and must be renewed every year before April 1st. Filing is entirely online — takes under 30 minutes on the GST portal once credentials are ready. MFiling files LUTs for all exporter clients at the beginning of each financial year as a standard service included in the annual GST compliance package.

Eligibility: Any GST-registered exporter of goods or services. Not eligible: Exporters prosecuted for tax evasion of Rs.2.5 crore or more — they must furnish a Bond with 15% bank guarantee instead. Government fee: Nil. MFiling professional charges: from Rs.499.

Key Benefits

Documents Required

How it Works

Frequently Asked Questions