GST LUT Certification
Export goods or
services without blocking your working capital in IGST payments. We ensure smooth and timely LUT
filing so you can continue zero-rated exports without compliance stress.
What is LUT?
A Letter of Undertaking (LUT) is a declaration filed by exporters that allows them to supply
goods or services without paying IGST on exports. It enables zero-rated supplies without upfront
tax payment, provided the export requirements are met.
Who Needs LUT?
- Exporters of goods outside India
- Exporters providing services to foreign clients
- Businesses supplying goods or services to SEZ units or developers
- GST-registered exporters who want to export without paying IGST
- Businesses involved in regular international trade
Documents Required
- GST Registration Certificate
- PAN Card of the Business /
Proprietor
- Aadhaar Card of the
Authorized Signatory
- Import Export Code (IEC) (if
applicable)
- Bank Account Details or
Cancelled Cheque
- Digital Signature
Certificate (DSC)
- Authorization Letter or
Board Resolution
- Others
How to Apply for GST LUT
Certification?
GST LUT (Letter of Undertaking) can be applied online through the
official government portal:
Basic Steps:
- Log in to the GST portal using your GSTIN credentials.
- Navigate to Services -> User Services -> Furnish Letter of Undertaking (LUT).
- Select the relevant financial year for which the LUT is being filed.
- Fill in the required details and upload the necessary information.
- Accept the declaration and submit the application using Digital Signature (DSC) or EVC.
- After successful submission, the LUT certificate is generated instantly and can be
downloaded from the GST portal.
Advantages and
Limitations
Advantages
- Export goods or services without paying upfront IGST.
- Significantly improves cash flow for export businesses.
- Simplifies export procedures and documentation under GST.
- Reduces working capital blockage for exporters.
Limitations
- Only available for businesses registered under GST.
- LUT must be renewed every financial year.
- Must strictly comply with GST export regulations.
- Failure to meet export conditions can lead to tax liability may arise..
Why Choose HIVA Professionals?
-
Quick and accurate online filing
Smooth and reliable filing process to ensure correct submission of your
LUT.
-
Error-free documentation
Proper preparation and verification of all details to avoid portal
rejection.
-
Timely yearly renewal reminders
Regular reminders to help you renew your LUT before the financial year
deadline.
-
Export compliance guidance
Professional guidance to ensure your export transactions comply with GST
rules.
-
Dedicated expert support
Experienced professionals available to assist you at every step of the
process.
