LUT Filing for Zero-Rated Exports

Annual LUT filing under Rule 96A to export goods and services without paying IGST upfront.

GST portal LUT application

Zero-rated supply classification

Annual renewal management

Export invoice compliance check

Bond filing alternative advisory

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What is LUT Filing for Zero-Rated Exports?

Annual Letter of Undertaking (LUT) filing on the GST portal under Rule 96A for exporters who want to export goods and services without paying IGST upfront. LUT avoids the cash flow impact of paying IGST on exports and then claiming a refund. Valid for the entire financial year and must be renewed annually before the first export of each year. Exporters under investigation or with confirmed tax demands are ineligible.

FilingsForU.com handles the entire process end-to-end — from document collection and verification to portal filing and follow-up — so you can focus on running your business.

Documents Required

GSTIN and GST portal login, IEC code, previous year LUT copy (if renewal), authorised signatory PAN and Aadhaar.

Timeline

1–2 working days. Must be filed before the first export of the financial year.

Representation

🌐 Pan India

Why Choose FilingsForU.com?

Domain-trained professionals who specialise in this exact service
Fixed, transparent pricing — confirmed before work begins
WhatsApp updates at every stage of the process
Pan India coverage for all online filings; physical representation in Bangalore & Gurgaon
Your file is reviewed before submission — errors caught first

LUT Filing for Zero-Rated Exports FAQs

Common questions about lut filing for zero-rated exports

What is the difference between LUT and Bond?

LUT is a simple letter of undertaking — no bank guarantee needed. Bond requires a bank guarantee but is used by exporters who've been prosecuted for tax evasion exceeding ₹2.5 crore.

When should LUT be renewed?

LUT must be renewed before April 1 of each financial year. We send reminders and handle renewal proactively.

Can I export without LUT?

Yes, but you'll have to pay IGST on exports and then claim a refund — which adds to your working capital cost.