A Letter of Undertaking (LUT) is a document filed by exporters to export goods or services without paying IGST. Instead of paying tax and claiming a refund, exporters can file an LUT and export on a zero-rated basis. LUT is valid for the entire financial year and must be filed annually.
Export without paying IGST, avoiding working capital blockage.
Export goods and services on zero-rated basis without tax burden.
Avoid waiting for tax refunds - export directly without tax payment.
Access your GST account
Go to Services > User Services > Letter of Undertaking
Submit LUT for the financial year
Quick and hassle-free filing of your Letter of Undertaking