Seamlessly Export Goods & Services Without Paying IGST Upfront
Maximize your business cash flow and eliminate working capital bottlenecks by filing a Letter of Undertaking (LUT) under GST. Under Section 16 of the IGST Act, exporters of goods, IT service providers, software exporters, consultants, freelancers, and SEZ units are legally eligible to export Zero-Rated Supplies without paying Integrated GST (IGST) at the time of export. Without a valid LUT ARN, exporters must pay IGST on exports upfront and undergo lengthy tax refund processes. SetCorpTax handles your complete online LUT filing—ensuring error-free Form GST RFD-11 submission, fast ARN generation, and 100% compliance for the current financial year.
Why Timely GST LUT Filing is Essential for Exporters
Securing lut filing under gst is mandatory for any business or professional making zero-rated exports out of India. Filing Form GST RFD-11 acts as a formal legal undertaking to the government that you will adhere to export timelines and bring foreign inward remittances (FIRC / BRC) into India within the prescribed statutory period.
An LUT is valid for one entire Financial Year (FY). If an exporter fails to renew their LUT before April 1st of a new financial year, all exports conducted during that period are treated as taxable supplies—forcing the business to pay IGST out-of-pocket or risk shipping delays and tax demand notices. Our expert tax team prepares your LUT declaration, verifies witness details, validates IEC / GST credentials, and secures your official LUT acknowledgement within hours.
How Your GST LUT is Processed
Provide Export Profile
Upload your GSTIN credentials, IEC certificate (if applicable), and two witness details (Name, Address, Occupation) to your SetCorpTax dashboard.
Form GST RFD-11 Filing
Our tax team drafts the official Letter of Undertaking, populates Form GST RFD-11 on the GST Common Portal, and verifies submission via EVC or DSC.
Download LUT ARN Receipt
Once filed, your official LUT Acknowledgement Receipt (containing your unique ARN) is generated instantly for immediate use on shipping bills and invoices.
Who Should File a Letter of Undertaking (LUT)?
Goods Exporters
IT & Software Exporters
Service Consultants & Freelancers
SEZ Units & Developers
E-Commerce Global Sellers
Annual LUT Renewals
Empowering Indian Exporters Through Fixed Costs
Standard LUT Filing
₹999* (Facilitation Fee)
Engineered for exporters, IT freelancers, and firms needing fast, error-free annual LUT filing for the current financial year.
Complete Preparation & Filing of Form GST RFD-11
Witness Details & IEC/GST Mapping Verification
Delivery of Official LUT Acknowledgement Receipt (ARN)
LUT + Export Compliance
₹2,499* (Value Pack)
Tailored for growing export businesses requiring both LUT filing and foundational export invoice/GST return structuring.
Complete Form GST RFD-11 Filing & Immediate ARN Generation
Export Invoice Vetting & Zero-Rated GST Declaration Formatting
Guidance on GSTR-1 (Table 6A) & GSTR-3B Export Reporting Rules
All-In-One Export Compliance
₹4,999* (Full Package)
Our comprehensive package designed for full-scale international trading firms, SEZ suppliers, and foreign currency earners.
Annual LUT Filing + IEC Registration / Amendment (if required)
FIRC / BRC Reconciliation Audit & Notice Support
Dedicated CA Supervision for Export Tax Optimization
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Startups Registered
Successfully incorporating and scaling ambitious businesses across all states in India.
15 Days
Average Timeline
Rapid digital processing that bypasses legacy red tape to deliver quick certifications.
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Driven by thorough pre-checks against Ministry of Corporate Affairs and Trademark databases.
F.A.Q.
Frequently Asked Questions Regarding GST LUT Filing
A Letter of Undertaking (LUT) is valid for one full Financial Year (from April 1st of the current year to March 31st of the following year). You must submit a fresh LUT application for every financial year in which you intend to make exports without paying IGST.
Exporting without a valid LUT ARN (or without paying IGST upfront) is considered a violation of GST law. Tax authorities can treat your exports as taxable domestic supplies, demanding full IGST along with interest charges and non-compliance penalties.
By filing an LUT, the exporter undertakes two primary obligations:
For Goods: To export the goods within 3 months from the date of issuance of the export invoice.
For Services: To receive payment in convertible foreign exchange (or INR where permitted by RBI) within 1 year from the date of the export invoice.
Any two individuals (such as employees, business associates, or acquaintances) who hold a valid PAN card or Aadhaar card can act as witnesses in the LUT application. They are not financially liable for your business transactions.