{"id":1471,"date":"2026-03-27T04:59:02","date_gmt":"2026-03-27T04:59:02","guid":{"rendered":"https:\/\/calcuttacorporate.com\/staging\/?page_id=1471"},"modified":"2026-03-27T10:43:27","modified_gmt":"2026-03-27T10:43:27","slug":"gst-lut-filing","status":"publish","type":"page","link":"https:\/\/calcuttacorporate.com\/staging\/gst-lut-filing\/","title":{"rendered":"GST LUT Filing"},"content":{"rendered":"\t\t
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GST LUT Filing<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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What is GST LUT Filing ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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A Letter of Undertaking (LUT)<\/b> is a legal declaration that allows registered taxpayers to export goods or services without paying Integrated GST (IGST) upfront. Under GST, exports are “Zero-Rated Supplies.” Normally, an exporter has two options:<\/p>

  1. Export with LUT:<\/b> Pay 0% tax at the time of export and keep your working capital free.<\/p><\/li>

  2. Export with IGST:<\/b> Pay the tax first and then apply for a refund later (which can block your funds for months).<\/p><\/li><\/ol>

    The LUT (filed via Form GST RFD-11<\/b>) is essentially a promise to the government that you will complete the export and bring the foreign currency into India within the allowed timeframe.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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    Eligibility & Validity<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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    Most businesses are eligible for the LUT facility, but there are strict rules regarding its timing and status:<\/p>

    • Who Can File:<\/b> Any registered person looking to export goods\/services or supply to an SEZ (Special Economic Zone)<\/b>.<\/p><\/li>

    • The Restriction:<\/b> You cannot file an LUT if you have been prosecuted for tax evasion exceeding \u20b92.5 Crores<\/b>. In such rare cases, you must furnish a Bond with a Bank Guarantee<\/b> instead.<\/p><\/li>

    • Validity:<\/b> An LUT is valid for one financial year only<\/b>. It expires every year on March 31st<\/b>.<\/p><\/li>

    • The 2026 Deadline:<\/b> For the upcoming FY 2026-27<\/b>, the portal is already active. You must file your new LUT by March 31, 2026<\/b>, to ensure your exports in April are not hit with upfront tax.<\/p><\/li><\/ul><\/div><\/div><\/div><\/div><\/div><\/div><\/section><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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      Key Conditions to Remember<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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      Filing the document is just the first step; you must meet these post-filing obligations to keep the benefit:<\/p>

      • Goods:<\/b> Must be exported within 3 months<\/b> from the date of the export invoice.<\/p><\/li>

      • Services:<\/b> Payment must be received in convertible foreign exchange<\/b> (or Indian Rupees where permitted by RBI) within 1 year<\/b> from the invoice date.<\/p><\/li>

      • Failure to Comply:<\/b> If you miss these deadlines, you are liable to pay the IGST along with 18% interest<\/b> within 15 days of the deadline expiring.<\/p><\/li><\/ul><\/div><\/div><\/div><\/div><\/div><\/div><\/section><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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        Step-by-Step Filing Process (2026)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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        The process is 100% digital on the GST Portal:<\/p>

        1. Navigate:<\/b> Log in and go to Services > User Services > Furnish Letter of Undertaking (LUT)<\/b>.<\/p><\/li>

        2. Select Year:<\/b> Choose 2026-27<\/b> from the dropdown menu.<\/p><\/li>

        3. Upload Previous LUT:<\/b> If you had one for the previous year, upload the PDF (max 2MB).<\/p><\/li>

        4. Witnesses:<\/b> Provide the name, address, and occupation of two independent witnesses<\/b> (no physical documents needed for them).<\/p><\/li>

        5. Sign:<\/b> Authenticate the form using DSC<\/b> (mandatory for Companies\/LLPs) or EVC<\/b> (OTP for Proprietors\/Partners).<\/p><\/li><\/ol><\/div><\/div><\/div><\/div><\/div><\/div><\/section><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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          Benefits of Filing GST LUT from Online Legal India<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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          • Our Expert GST Panel will File Your Letter of Undertaking.<\/li>
          • In-house Experts\u2019 Aid for Import Export Code (IEC) Registration<\/li>
          • Step by step Online guidance to get GST Certificate and completing LUT Filing Process<\/li>
          • Customer Support available in 6 different languages including English<\/li>
          • Free Consultations – Readily available!<\/li>
          • Quickest Service at an Unbeatable Price<\/li>
          • Call, E-mail, Chat Support<\/li><\/ul><\/div><\/div><\/div><\/div><\/div><\/div><\/section><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            Required Documents for GST Letter of Undertaking (LUT) Filing<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            GST Registration Certificate<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            \nImport Export Code (IEC) <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            2 Nominees\/Witness (Mandatorily 1 Employed Accountant)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            PAN & Aadhaar Card of the Business Owners<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            Bank Credential (Canceled Cheque)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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            \nPAN details of the Business Entity<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

            GST LUT Filing What is GST LUT Filing ? A Letter of Undertaking (LUT) is a legal declaration that allows registered taxpayers to export goods or services without paying Integrated GST (IGST) upfront. Under GST, exports are “Zero-Rated Supplies.” Normally, an exporter has two options: Export with LUT: Pay 0% tax at the time of export and keep your working capital free. Export with IGST: Pay the tax first and then apply for a refund later (which can block your funds for months). The LUT (filed via Form GST RFD-11) is essentially a promise to the government that you will complete the export and bring the foreign currency into India within the allowed timeframe. Eligibility & Validity Most businesses are eligible for the LUT facility, but there are strict rules regarding its timing and status: Who Can File: Any registered person looking to export goods\/services or supply to an SEZ (Special Economic Zone). The Restriction: You cannot file an LUT if you have been prosecuted for tax evasion exceeding \u20b92.5 Crores. In such rare cases, you must furnish a Bond with a Bank Guarantee instead. Validity: An LUT is valid for one financial year only. It expires every year on March 31st. The 2026 Deadline: For the upcoming FY 2026-27, the portal is already active. You must file your new LUT by March 31, 2026, to ensure your exports in April are not hit with upfront tax. Key Conditions to Remember Filing the document is just the first step; you must meet these post-filing obligations to keep the benefit: Goods: Must be exported within 3 months from the date of the export invoice. Services: Payment must be received in convertible foreign exchange (or Indian Rupees where permitted by RBI) within 1 year from the invoice date. Failure to Comply: If you miss these deadlines, you are liable to pay the IGST along with 18% interest within 15 days of the deadline expiring. Step-by-Step Filing Process (2026) The process is 100% digital on the GST Portal: Navigate: Log in and go to Services > User Services > Furnish Letter of Undertaking (LUT). Select Year: Choose 2026-27 from the dropdown menu. Upload Previous LUT: If you had one for the previous year, upload the PDF (max 2MB). Witnesses: Provide the name, address, and occupation of two independent witnesses (no physical documents needed for them). Sign: Authenticate the form using DSC (mandatory for Companies\/LLPs) or EVC (OTP for Proprietors\/Partners). Benefits of Filing GST LUT from Online Legal India Our Expert GST Panel will File Your Letter of Undertaking. In-house Experts\u2019 Aid for Import Export Code (IEC) Registration Step by step Online guidance to get GST Certificate and completing LUT Filing Process Customer Support available in 6 different languages including English Free Consultations – Readily available! Quickest Service at an Unbeatable Price Call, E-mail, Chat Support Required Documents for GST Letter of Undertaking (LUT) Filing GST Registration Certificate Import Export Code (IEC) 2 Nominees\/Witness (Mandatorily 1 Employed Accountant) PAN & Aadhaar Card of the Business Owners Bank Credential (Canceled Cheque) PAN details of the Business Entity<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-1471","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/calcuttacorporate.com\/staging\/wp-json\/wp\/v2\/pages\/1471","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/calcuttacorporate.com\/staging\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/calcuttacorporate.com\/staging\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/calcuttacorporate.com\/staging\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/calcuttacorporate.com\/staging\/wp-json\/wp\/v2\/comments?post=1471"}],"version-history":[{"count":13,"href":"https:\/\/calcuttacorporate.com\/staging\/wp-json\/wp\/v2\/pages\/1471\/revisions"}],"predecessor-version":[{"id":1594,"href":"https:\/\/calcuttacorporate.com\/staging\/wp-json\/wp\/v2\/pages\/1471\/revisions\/1594"}],"wp:attachment":[{"href":"https:\/\/calcuttacorporate.com\/staging\/wp-json\/wp\/v2\/media?parent=1471"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}