GST LUT Form

Who is Eligible to File an LUT?

The LUT facility is generally available to registered persons who intend to make zero-rated supplies without payment of IGST. It is not available where the person has been prosecuted for an offence under the GST or specified earlier indirect-tax laws involving tax evasion exceeding ₹2.5 crore.

• A valid GST registration must be active.
• The applicant must intend to export goods or services, or make another eligible zero-rated supply, without payment of IGST.
• The applicant must not fall within the prescribed prosecution-based exclusion.
• The LUT must be furnished before making supplies under the LUT route.
• The authorised signatory must be permitted to submit and verify the undertaking for the registered person.

Transactions Covered by an LUT

• Export of Goods: Dispatch of goods outside India without payment of IGST, subject to export and customs requirements.
• Export of Services: Supply of services qualifying as an export under the IGST Act, including the applicable place-of-supply and payment conditions.
• Supply to an SEZ: Eligible supply of goods or services to an SEZ developer or SEZ unit for authorised operations.

A transaction must independently satisfy the legal requirements for a zero-rated supply. Filing an LUT does not by itself convert a domestic or otherwise ineligible transaction into an export or SEZ supply.

LUT and Export Bond – Key Difference

Validity and Rule 96A Compliance

An LUT is valid for the financial year in which it is furnished. A fresh LUT should be filed for each new financial year before using the facility. Exporters must also comply with the prescribed time limits.

• Export of Goods: Goods should be exported within three months from the date of the invoice, unless the jurisdictional Commissioner allows further time.
• Export of Services: Payment should be received in convertible foreign exchange, or in Indian rupees where permitted by the RBI, within one year from the invoice date, unless further time is allowed.
• Failure to Meet Conditions: The exporter must pay the applicable tax with interest within the period prescribed by Rule 96A if the export or payment condition is not met.
• Restoration: The LUT facility may be restored after the amount due is paid, subject to the applicable rules and officer action.

Documents and Information Commonly Required

The GST Portal filing is declaration-based, but the following records should commonly be kept ready. Requirements may vary according to the applicant and any query raised by the department.

• GSTIN, legal name, trade name, address, email, and mobile number.
• PAN and identity details of the registered person and authorised signatory.
• Authorisation letter, board resolution, or other authority for the signatory, where applicable.
• Import Export Code and export-related registration details, where applicable.
• Details of two independent witnesses requested in Form GST RFD-11.
• Previous financial year's LUT acknowledgement, where relevant.
• Export invoices, shipping bills, bank realisation records, and SEZ endorsement records for ongoing compliance.

Benefits of Filing an LUT

• No Upfront IGST: Eligible zero-rated supplies can be made without first paying IGST.
• Better Cash Flow: Funds remain available for operations instead of being blocked until a refund is processed.
• Reduced Refund Dependency: The exporter need not routinely claim a refund of IGST paid on every export under this route.
• Online Filing: The application and acknowledgement are ordinarily handled through the GST Portal.
• Financial-Year Coverage: One accepted LUT can support eligible supplies throughout that financial year, subject to continued compliance.

Online Process for Filing GST LUT

Important Points for Exporters

• File a new LUT at the beginning of every financial year before making supplies without IGST under it.
• Use the correct export endorsement on invoices and report transactions accurately in GST returns.
• Maintain shipping bills, export general manifests, foreign inward remittance or bank realisation evidence, and SEZ endorsements as applicable.
• Monitor the three-month goods-export and one-year service-payment deadlines and apply for an extension before a delay becomes non-compliance.
• Reconcile export invoices across GST returns, customs records, e-invoices, and banking documents.
• Pay tax and interest promptly where a statutory export condition is not fulfilled.

How LegallensIndia Can Help

LegallensIndia supports exporters through eligibility assessment, Form GST RFD-11 preparation, authorised-signatory verification, online submission, acknowledgement retrieval, and renewal tracking. Our professionals can also assist with export-document review, return reconciliation, departmental queries, and corrective compliance when Rule 96A conditions are at risk.

Contact LegallensIndia to file your GST LUT accurately and keep your zero-rated supplies compliant throughout the financial year.