LUT Filing

Generally, yes. Because an LUT attaches to a GSTIN and GST registrations are state-wise, a business exporting from multiple state registrations typically needs an LUT filed under each relevant GSTIN. Missing one leaves that state’s exports uncovered and exposed to IGST. We map all your registrations, determine which ones make zero-rated supplies and file (and renew) an LUT for each, so your entire multi-state export footprint stays tax-free and consistent.

No this is an important distinction. An LUT covers zero-rated supplies: physical exports of goods and services and supplies to SEZ units and developers. Deemed exports (such as supplies to EOUs or other notified categories) are treated differently under GST and are not made tax-free by an LUT; they follow their own refund route instead. If you make deemed-export supplies, we advise on the correct treatment and refund path separately from your LUT, so nothing is misclassified.

Yes. A valid LUT covers not only exports of goods and services but also supplies made to Special Economic Zone (SEZ) units and developers, which are treated as zero-rated too. So a single LUT filed for the financial year lets you make both exports and SEZ supplies without paying IGST. SEZ supplies do require the appropriate endorsements as proof and we guide you on that documentation alongside the LUT so the whole position stays clean.

Yes, if they export services for example, a freelancer or IT firm billing foreign clients in convertible foreign exchange. Their services qualify as export of services, which is zero-rated. Filing an LUT lets them invoice foreign clients without charging or paying IGST, avoiding a needless cash outflow and refund wait. Given the often high value of service exports, the LUT is especially valuable for this group and we file LUTs for many freelancers and IT firms across the region.

Yes. A trader or merchant exporter who buys goods domestically and ships them abroad makes zero-rated exports just like a manufacturer and can file an LUT to export those sourced goods without IGST outflow. This keeps your capital free rather than locked in IGST between purchase and refund. We file LUTs for traders and merchant exporters and align the invoice and export documentation so your zero-rated treatment holds up cleanly.

By filing an LUT you formally undertake to comply with the conditions governing zero-rated supply broadly, to complete the export or SEZ supply properly, to receive export proceeds as required and to pay the applicable IGST with interest if those conditions aren’t met within the prescribed time. It’s a genuine commitment, not a formality, which is why the correct authorised signatory and accurate details matter. We explain exactly what you’re committing to so you file with a clear understanding.

The LUT lets you export without IGST on the condition that the export is genuinely completed and for services, that payment is received in convertible foreign exchange within the prescribed timeframe. If those conditions aren’t met goods not actually exported in time, or service proceeds not received as required you become liable to pay the IGST with interest on the affected supplies. We flag these conditions when you file, so you can keep the evidence and timelines that protect your zero-rated status.

The facility to export under an LUT is conditional and persistent failure to meet its conditions can lead to the benefit being withdrawn, pushing you back to the bond or IGST route until you’re compliant again. In practice this is uncommon for genuine exporters who complete their exports and keep proper records. We help you stay on the right side of the conditions correct filing, aligned documentation and clean records so your LUT facility continues uninterrupted.

Keep your export invoices bearing the LUT declaration, shipping bills and export documents for goods, proof of foreign-exchange receipt (BRC/FIRC) for services, your accepted LUT and ARN and returns that reflect the zero-rated supplies. These substantiate that you met the LUT’s conditions and support any linked ITC refund or departmental query. We guide you on what to retain and keep an organised archive of your LUTs and ARNs, so your zero-rated position is always fully backed.

Your zero-rated exports and SEZ supplies must also be reported correctly in your GST returns for example, in the export tables of GSTR-1 and those figures should match your LUT position and invoices. Mismatches between your returns and your zero-rated treatment are a common source of questions. Because we handle GST returns as well, we make sure your export reporting in GSTR-1 lines up with your LUT and invoices, keeping the whole position consistent and defensible.

We’re a local Vasai-Virar practice serving exporters, IT firms, freelancers and manufacturers across Vasai, Virar, Nalasopara and the wider Palghar and Tarapur belt in Maharashtra. Being local means you can call or meet us at our office on Mahatma Gandhi Road, near T.B. College, if you’d prefer to talk through your export setup in person. The filing itself is on the national portal, so you get both a nearby point of contact and fully handled online filing and renewal.

Yes. LUTs are filed on the national GST portal, so we can file and renew LUTs for exporters across the Vasai-Virar and Palghar region, the wider Mumbai Metropolitan Region and beyond fully online. This is especially convenient for IT firms and freelancers exporting services from anywhere. You share your GSTIN and signatory details digitally and we handle the filing, the accepted LUT, and the annual renewal remotely. Location is no barrier to a clean, on-time LUT.

Yes never letting your LUT lapse is central to this service. Because the portal has no auto-renewal and a lapsed LUT quietly pushes you back to paying IGST, we diarise your renewal date and file a fresh LUT before each new financial year begins. You’re supported by a dedicated contact who replies quickly on call and WhatsApp, so your zero-rated status carries on year after year without you having to track the date yourself.

Yes. After filing, we download and hand over your accepted LUT along with the ARN that proves it was filed and we keep these safe for your records. Losing the acknowledgement is a common problem when exporters file themselves and it matters if your zero-rated treatment is ever questioned. We maintain an organised archive of your LUTs and ARNs year on year, so you always have proof of a valid LUT to reference on invoices and in returns.

Without a valid LUT, your exports aren’t tax-free automatically you must pay IGST on each export or SEZ supply and then claim it back as a refund. That locks up cash with the government, adds refund paperwork for every period and can raise compliance questions if you treat exports as tax-free without an LUT in place. Filing and renewing the LUT avoids all of this, which is exactly why it’s the efficient route for any regular exporter.

No they’re related but different. An LUT lets you export without paying IGST in the first place, so there’s no IGST to refund. A GST refund is the process of recovering tax already paid or unutilised input tax credit. Even with an LUT, you can separately claim a refund of unutilised ITC that accumulates because your exports are zero-rated. Confusing the two is common; in short, the LUT prevents the outflow and a refund recovers what’s already gone out. We handle both.

Exports are zero-rated, not exempt an important distinction. Exempt supplies carry no tax but also block input tax credit; zero-rated exports carry no tax and preserve your credit, which you can then get refunded. The LUT is what enables you to make those zero-rated supplies without paying IGST upfront. Treating exports as exempt or assuming no LUT is needed, leads to both wrong treatment and lost cash-flow benefit. The LUT keeps your zero-rated status clear and defensible.

It’s one of the simplest, highest-value export compliances there is. A single annual filing, light on documents, removes IGST from every export invoice for the whole year sometimes lakhs of rupees that would otherwise sit locked with the government until a refund clears. Skipping it doesn’t save effort; it forces you onto repeated refund claims instead. For any business exporting with even moderate regularity, the LUT pays for itself many times over in freed-up working capital.

For IT and software exporters, the LUT is a major cash-flow win: high-value service exports mean large IGST sums would otherwise be locked up, so exporting without IGST at all keeps that capital working which is why we file and renew LUTs for many software, BPO/KPO and design firms. For manufacturers, the LUT enables zero-rated exports alongside domestic sales, while any inverted-duty ITC (common in textiles, where inputs are taxed higher than output) is recovered separately as a refund. We coordinate the LUT and any linked refunds so both benefits are captured.

An LUT is valid for one financial year 1 April to 31 March of the year in which it’s filed. It does not carry over, so a fresh LUT must be filed for each new financial year to keep exporting without IGST. There’s no automatic renewal on the portal, which is why forgetting to renew is the single most common mistake exporters make. We track your renewal date and file a new LUT before each financial year begins, so your exports stay tax-free without interruption.

LUT filing is light on paperwork. You mainly need an active GST registration (GSTIN), the entity’s PAN, the authorised signatory’s details with DSC/EVC access and the names, addresses and occupations of two witnesses. For renewals, the previous LUT/ARN helps with continuity and goods exporters usually also hold an IEC. We confirm exactly what’s needed for your case and prepare the filing so it goes through cleanly the first time, without form errors that stall submission.

Export invoices raised under an LUT should carry a declaration that the supply is meant for export (or to an SEZ) under a Letter of Undertaking without payment of IGST typically wording such as “Supply meant for export/SEZ under LUT without payment of integrated tax.” This keeps your zero-rated treatment clear and consistent with your returns and prevents questions later. We guide you on the exact invoice wording when we file your LUT, so your documentation and your zero-rated position always line up.

There’s no government fee to file an LUT. You pay only a modest professional fee for accurate filing, plus 18% GST on that fee; companies and LLPs signing with a DSC bear the DSC cost separately if they don’t already have one. Our LUT filing fee is, typically with the annual renewal bundled. We keep pricing transparent and fixed, disclosed before we start. For the cash it saves in blocked IGST, an LUT is excellent value.

Most eligible exporters do not they can file with a simple self-declaration, no bond or bank guarantee required. A bond with a bank guarantee is generally only needed by those who don’t meet the eligibility conditions, such as persons prosecuted for large-scale tax evasion. Assuming you need a bank guarantee when you don’t is a costly, common mistake. We check your eligibility first; for almost all genuine exporters, a straightforward LUT is all that’s needed.