Simplify your export compliance with CorporateDoctors — your trusted partner for quick and hassle-free GST Letter of Undertaking (LUT) filing. Get expert assistance for preparation, submission, and approval — all in one seamless, 100% online process designed to help exporters operate without paying IGST.
A GST LUT (Letter of Undertaking) is a declaration filed by an exporter to the GST Department stating that they will export goods or services without paying IGST and will follow all GST rules.
LUT is required when you want to:
| Benefit | Explanation |
|---|---|
| No IGST Payment | Export without paying tax |
| No Refund Hassle | Avoid IGST refund process |
| Fast Export Process | Reduces documentation |
| Better Cash Flow | No tax blocked in IGST |
If the exporter breaks LUT conditions (example: doesn’t export after issuing GST invoice), GST department can: