{"id":2476,"date":"2026-09-01T07:42:18","date_gmt":"2026-09-01T07:42:18","guid":{"rendered":"https:\/\/www.legalbabu.com\/learn\/?p=2476"},"modified":"2026-09-01T08:10:29","modified_gmt":"2026-09-01T08:10:29","slug":"gst-lut-in-india","status":"publish","type":"post","link":"https:\/\/www.legalbabu.com\/learn\/gst-lut-in-india\/","title":{"rendered":"GST LUT in India: Who Can File, How to Apply and Key Deadlines"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">A GST LUT, or Letter of Undertaking, is a declaration exporters file in Form RFD-11 on the GST portal, allowing them to export goods or services or supply to SEZs without paying IGST upfront. It is valid for one financial year, must be renewed before the first export invoice of each new year, and filing is completely free.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Most exporters who skip this step do not do it on purpose. They simply do not realise that without a valid LUT, every export invoice raised is technically taxable, whether or not IGST actually gets charged to the buyer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This guide covers exactly who qualifies for LUT, the deadline that applies right now, the documents worth keeping ready, and the conditions that come attached once the LUT is filed.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_87 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.legalbabu.com\/learn\/gst-lut-in-india\/#What_Is_a_GST_LUT_and_Why_Do_Exporters_File_It\" >What Is a GST LUT, and Why Do Exporters File It?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.legalbabu.com\/learn\/gst-lut-in-india\/#Who_Is_Eligible_to_File_a_GST_LUT\" >Who Is Eligible to File a GST LUT?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.legalbabu.com\/learn\/gst-lut-in-india\/#What_Happens_If_Youre_Not_Eligible_for_LUT\" >What Happens If You&#8217;re Not Eligible for LUT?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.legalbabu.com\/learn\/gst-lut-in-india\/#What_Documents_Do_You_Need_to_File_the_GST_LUT_Form\" >What Documents Do You Need to File the GST LUT Form?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.legalbabu.com\/learn\/gst-lut-in-india\/#How_Do_You_File_Form_RFD-11_on_the_GST_Portal\" >How Do You File Form RFD-11 on the GST Portal?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.legalbabu.com\/learn\/gst-lut-in-india\/#When_Is_the_GST_LUT_Deadline_and_What_If_You_Miss_It\" >When Is the GST LUT Deadline, and What If You Miss It?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.legalbabu.com\/learn\/gst-lut-in-india\/#What_Conditions_Come_Attached_to_an_LUT\" >What Conditions Come Attached to an LUT?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.legalbabu.com\/learn\/gst-lut-in-india\/#What_Happens_If_You_Break_the_LUT_Conditions\" >What Happens If You Break the LUT Conditions?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.legalbabu.com\/learn\/gst-lut-in-india\/#What_Mistakes_Do_Exporters_Commonly_Make_With_LUT_Filing\" >What Mistakes Do Exporters Commonly Make With LUT Filing?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.legalbabu.com\/learn\/gst-lut-in-india\/#LUT_vs_Paying_IGST_and_Claiming_Refund_Which_Is_Better\" >LUT vs Paying IGST and Claiming Refund: Which Is Better?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.legalbabu.com\/learn\/gst-lut-in-india\/#Should_You_File_the_LUT_Yourself_or_Get_Expert_Help\" >Should You File the LUT Yourself or Get Expert Help?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.legalbabu.com\/learn\/gst-lut-in-india\/#Frequently_Asked_Questions\" >Frequently Asked Questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.legalbabu.com\/learn\/gst-lut-in-india\/#Can_I_file_a_GST_LUT_if_I_have_never_exported_before\" >Can I file a GST LUT if I have never exported before?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.legalbabu.com\/learn\/gst-lut-in-india\/#Do_I_need_a_separate_LUT_for_each_GST_registration_or_does_one_cover_my_whole_company\" >Do I need a separate LUT for each GST registration, or does one cover my whole company?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.legalbabu.com\/learn\/gst-lut-in-india\/#What_happens_to_IGST_I_already_paid_on_exports_made_before_my_LUT_was_approved_this_year\" >What happens to IGST I already paid on exports made before my LUT was approved this year?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.legalbabu.com\/learn\/gst-lut-in-india\/#Can_a_proprietorship_file_an_LUT_or_is_it_only_for_companies\" >Can a proprietorship file an LUT, or is it only for companies?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.legalbabu.com\/learn\/gst-lut-in-india\/#Does_an_LUT_cover_supplies_to_SEZ_units_or_only_exports_outside_India\" >Does an LUT cover supplies to SEZ units, or only exports outside India?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.legalbabu.com\/learn\/gst-lut-in-india\/#What_if_my_export_payment_is_genuinely_going_to_be_delayed_beyond_the_realization_deadline\" >What if my export payment is genuinely going to be delayed beyond the realization deadline?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.legalbabu.com\/learn\/gst-lut-in-india\/#Is_there_any_government_fee_for_filing_the_GST_LUT_form\" >Is there any government fee for filing the GST LUT form?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.legalbabu.com\/learn\/gst-lut-in-india\/#Can_I_edit_my_LUT_application_after_I_have_signed_and_submitted_it\" >Can I edit my LUT application after I have signed and submitted it?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.legalbabu.com\/learn\/gst-lut-in-india\/#Can_I_switch_from_paying_IGST_to_using_an_LUT_partway_through_the_financial_year\" >Can I switch from paying IGST to using an LUT partway through the financial year?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.legalbabu.com\/learn\/gst-lut-in-india\/#Do_I_need_a_CAs_certification_or_a_physical_signature_for_the_LUT_or_is_it_entirely_digital\" >Do I need a CA&#8217;s certification or a physical signature for the LUT, or is it entirely digital?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Is_a_GST_LUT_and_Why_Do_Exporters_File_It\"><\/span>What Is a GST LUT, and Why Do Exporters File It?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">LUT stands for Letter of Undertaking. It is a self-declaration an exporter files on the GST portal, promising to meet the conditions of a zero-rated export, in exchange for not having to pay IGST at the time of supply.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Without an LUT, an exporter has two options. Pay IGST on the export invoice and then apply for a refund later, or file the LUT and skip that payment altogether. Most regular exporters choose the LUT route, since it keeps working capital free instead of tying it up in a refund claim that can take weeks to process.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is filed in Form GST RFD-11, under Rule 96A of the CGST Rules. Once submitted with a valid digital signature or OTP, the system generates an Application Reference Number immediately. There is no manual approval wait in the vast majority of cases.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_Is_Eligible_to_File_a_GST_LUT\"><\/span><strong>Who Is Eligible to File a GST LUT?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Almost every GST-registered business that exports goods or services, or supplies to a Special Economic Zone, can file an LUT. There is exactly one disqualifying condition.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If a business or its owner has been prosecuted for evading tax of Rs 2.5 crore or more under the GST Act or an earlier tax law, LUT is off the table. Everyone else, regardless of turnover, business structure, or how new the export activity is, qualifies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This threshold catches people off guard because it is about prosecution, not just a large tax demand. A business fighting a genuine, unresolved tax dispute worth crores can still file an LUT, as long as it has not actually been prosecuted for evasion above that figure. It is worth confirming your exact status against your <a href=\"https:\/\/www.legalbabu.com\/gst-registration\/\">GST registration<\/a> details if there is any doubt.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Happens_If_Youre_Not_Eligible_for_LUT\"><\/span>What Happens If You&#8217;re Not Eligible for LUT?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A business that fails the eligibility test does not lose the ability to export without paying IGST upfront. It just has to use a bond instead of an LUT.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A bond works similarly in principle, but the paperwork is heavier. It has to be executed on non-judicial stamp paper, backed by a bank guarantee, and submitted for manual verification rather than the instant, self-service process an LUT goes through. The bank guarantee is generally capped at 15% of the bond amount, though the jurisdictional GST Commissioner has the discretion to waive this in specific cases.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In practice, very few businesses actually end up on the bond route. It exists mainly for the narrow category of exporters with a serious tax evasion history, not as a routine alternative.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Documents_Do_You_Need_to_File_the_GST_LUT_Form\"><\/span>What Documents Do You Need to File the GST LUT Form?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The RFD-11 form itself, filed directly on the portal, is largely a self-declaration. It does not force a document upload for most applicants, just details entered directly into the form, along with a digital signature.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That said, keeping these ready before starting saves time and avoids a mid-filing scramble, especially when a consultant or another authorized signatory is handling the submission:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Copy of <a href=\"https:\/\/www.legalbabu.com\/gst-registration\/\" data-type=\"link\" data-id=\"https:\/\/www.legalbabu.com\/gst-registration\/\">GST registration<\/a> certificate<\/li>\n\n\n\n<li>PAN card of the entity<\/li>\n\n\n\n<li><a href=\"https:\/\/www.legalbabu.com\/iec-code-registration\/\" data-type=\"link\" data-id=\"https:\/\/www.legalbabu.com\/iec-code-registration\/\">Import Export Code (IEC)<\/a>, if the business already has one<\/li>\n\n\n\n<li>Identity and address proof of the authorized signatory<\/li>\n\n\n\n<li>Name, occupation, and address of two independent witnesses<\/li>\n\n\n\n<li>A canceled cheque, where a bond or bank guarantee is also involved<\/li>\n\n\n\n<li>An authorization letter, if someone other than the primary authorized signatory is filing<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">One detail trips up more filers than it should. The two witnesses have to be different people from the authorized signatory who signs the form. Businesses sometimes list the same director as both a witness and the signatory, which creates a mismatch that a reviewing officer can flag and send back for clarification.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1536\" height=\"1024\" data-src=\"https:\/\/www.legalbabu.com\/learn\/wp-content\/uploads\/2026\/08\/Checklist-infographic-of-documents-required-to-file-the-GST-LUT-form.png\" alt=\"Checklist infographic of documents required to file the GST LUT form\" class=\"wp-image-2477 lazyload\" data-srcset=\"https:\/\/www.legalbabu.com\/learn\/wp-content\/uploads\/2026\/08\/Checklist-infographic-of-documents-required-to-file-the-GST-LUT-form.png 1536w, https:\/\/www.legalbabu.com\/learn\/wp-content\/uploads\/2026\/08\/Checklist-infographic-of-documents-required-to-file-the-GST-LUT-form-300x200.png 300w, https:\/\/www.legalbabu.com\/learn\/wp-content\/uploads\/2026\/08\/Checklist-infographic-of-documents-required-to-file-the-GST-LUT-form-768x512.png 768w, https:\/\/www.legalbabu.com\/learn\/wp-content\/uploads\/2026\/08\/Checklist-infographic-of-documents-required-to-file-the-GST-LUT-form-1024x683.png 1024w, https:\/\/www.legalbabu.com\/learn\/wp-content\/uploads\/2026\/08\/Checklist-infographic-of-documents-required-to-file-the-GST-LUT-form-1200x800.png 1200w\" data-sizes=\"(max-width: 1536px) 100vw, 1536px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1536px; --smush-placeholder-aspect-ratio: 1536\/1024;\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_Do_You_File_Form_RFD-11_on_the_GST_Portal\"><\/span>How Do You File Form RFD-11 on the GST Portal?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Step 1 &#8211; Log In to the GST Portal<\/strong> Go to <a href=\"https:\/\/www.gst.gov.in\" data-type=\"link\" data-id=\"www.gst.gov.in\" rel=\"nofollow noopener\" target=\"_blank\">www.gst.gov.in<\/a> and log in using your GSTIN credentials.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Step 2 &#8211; Navigate to the LUT Service<\/strong> Go to Services, then User Services, then select Furnish Letter of Undertaking (LUT).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Step 3 &#8211; Select the Financial Year<\/strong> Pick the correct financial year from the dropdown. Filing under the wrong year is a surprisingly common, entirely avoidable mistake.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Step 4 &#8211; Complete the Self-Declaration<\/strong> Tick the three declaration boxes confirming that goods or services will be exported within the prescribed time, that GST law will be followed, and that IGST with interest will be paid if that fails to happen.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Step 5 &#8211; Enter Witness Details<\/strong> Provide the name, occupation, and address of two independent witnesses, different from the person signing the form.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Step 6 &#8211; Preview Before Signing<\/strong> Click Save, then Preview, and check every field carefully. Once signed, the form cannot be revised.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Step 7 &#8211; Sign and File<\/strong> Submit using a Digital Signature Certificate or an Electronic Verification Code sent as an OTP. Companies and LLPs must use DSC specifically; other entity types can use either.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Step 8 &#8211; Download the Acknowledgement<\/strong> The portal generates an ARN immediately and sends confirmation by SMS and email. Download the acknowledgement and keep it with the compliance records.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1024\" height=\"1536\" data-src=\"https:\/\/www.legalbabu.com\/learn\/wp-content\/uploads\/2026\/08\/Step-by-step-infographic-showing-how-to-file-GST-LUT-Form-RFD-11-online.png\" alt=\"Step-by-step infographic showing how to file GST LUT Form RFD-11 online\" class=\"wp-image-2478 lazyload\" data-srcset=\"https:\/\/www.legalbabu.com\/learn\/wp-content\/uploads\/2026\/08\/Step-by-step-infographic-showing-how-to-file-GST-LUT-Form-RFD-11-online.png 1024w, https:\/\/www.legalbabu.com\/learn\/wp-content\/uploads\/2026\/08\/Step-by-step-infographic-showing-how-to-file-GST-LUT-Form-RFD-11-online-200x300.png 200w, https:\/\/www.legalbabu.com\/learn\/wp-content\/uploads\/2026\/08\/Step-by-step-infographic-showing-how-to-file-GST-LUT-Form-RFD-11-online-683x1024.png 683w, https:\/\/www.legalbabu.com\/learn\/wp-content\/uploads\/2026\/08\/Step-by-step-infographic-showing-how-to-file-GST-LUT-Form-RFD-11-online-768x1152.png 768w\" data-sizes=\"(max-width: 1024px) 100vw, 1024px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/1536;\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"When_Is_the_GST_LUT_Deadline_and_What_If_You_Miss_It\"><\/span>When Is the GST LUT Deadline, and What If You Miss It?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">LUT runs on the financial year, not the calendar year. A fresh one is required before the first zero-rated export invoice of each new year, and the government typically opens the filing window on the portal around January or February, a couple of months ahead of time.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Right now, the operative LUT is the one that needed to be filed before 1 April 2026, covering FY 2026-27. If a business has been exporting since April without filing this year&#8217;s LUT, that gap needs fixing immediately. Every export made in the meantime does not get the zero-rated treatment it should have. It becomes taxable, with IGST attaching even though nothing was charged to the buyer at the time.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Looking ahead, expect the window for FY 2027-28 to open in a similar pattern, sometime around January or February 2027, effectively due before 1 April 2027.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There is no backdating an LUT. A fresh filing applies from its ARN date forward, never retroactively. If exports happened during a gap, the fix is to pay the IGST on those specific invoices and claim it back through the refund route, not to expect the new LUT to cover them after the fact.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Conditions_Come_Attached_to_an_LUT\"><\/span>What Conditions Come Attached to an LUT?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Filing an LUT is not a one-time formality. It comes with a running commitment attached to every invoice raised under it.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Supply Type<\/strong><\/td><td><strong>Deadline to Meet the Condition<\/strong><\/td><td><strong>If Missed<\/strong><\/td><\/tr><tr><td>Export of goods<\/td><td>Goods must physically leave India within 3 months of the invoice date<\/td><td>Pay IGST plus 18% annual interest within 15 days of the deadline passing<\/td><\/tr><tr><td>Export of services<\/td><td>Payment must be received in convertible foreign exchange within 1 year of the invoice date<\/td><td>Pay IGST plus 18% annual interest within 15 days of the deadline passing<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">A couple of examples make this concrete. Say a garment exporter in Tiruppur raises an export invoice in April under LUT, without charging IGST. If the shipment has not actually left Indian customs within three months of that invoice date, the exporter owes IGST on that invoice, plus interest, due within 15 days after the three-month window closes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Now take a Pune-based software consultancy that invoices a client in the US in March, again under LUT. That consultancy has roughly a year, until the following March, to actually receive that payment in US dollars through its bank. If the money arrives nine months later, nothing further needs to happen. If it still has not arrived by the one-year mark, the consultancy owes IGST on that invoice, plus interest, within 15 days of that deadline passing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Both examples end the same way if an extension is genuinely needed. Rule 96A allows the jurisdictional Commissioner to extend either deadline on request, but that request has to happen before the original window closes, not after.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" data-src=\"https:\/\/www.legalbabu.com\/learn\/wp-content\/uploads\/2026\/08\/Infographic-comparing-GST-LUT-deadlines-for-goods-exports-and-services-exports-1024x683.png\" alt=\"Infographic comparing GST LUT deadlines for goods exports and services exports\" class=\"wp-image-2479 lazyload\" data-srcset=\"https:\/\/www.legalbabu.com\/learn\/wp-content\/uploads\/2026\/08\/Infographic-comparing-GST-LUT-deadlines-for-goods-exports-and-services-exports-1024x683.png 1024w, https:\/\/www.legalbabu.com\/learn\/wp-content\/uploads\/2026\/08\/Infographic-comparing-GST-LUT-deadlines-for-goods-exports-and-services-exports-300x200.png 300w, https:\/\/www.legalbabu.com\/learn\/wp-content\/uploads\/2026\/08\/Infographic-comparing-GST-LUT-deadlines-for-goods-exports-and-services-exports-768x512.png 768w, https:\/\/www.legalbabu.com\/learn\/wp-content\/uploads\/2026\/08\/Infographic-comparing-GST-LUT-deadlines-for-goods-exports-and-services-exports-1200x800.png 1200w, https:\/\/www.legalbabu.com\/learn\/wp-content\/uploads\/2026\/08\/Infographic-comparing-GST-LUT-deadlines-for-goods-exports-and-services-exports.png 1536w\" data-sizes=\"(max-width: 1024px) 100vw, 1024px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/683;\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Happens_If_You_Break_the_LUT_Conditions\"><\/span>What Happens If You Break the LUT Conditions?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Missing one of these deadlines does not cancel the LUT outright, but it does trigger real consequences on that specific transaction, and repeated breaches put the whole privilege at risk.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The unpaid IGST becomes due, along with interest at 18% per year, calculated from the invoice date.<\/li>\n\n\n\n<li>Payment is expected within 15 days of the deadline expiring, not whenever it becomes convenient.<\/li>\n\n\n\n<li>The LUT privilege can be withdrawn for repeated or serious non-compliance, pushing the exporter onto the bond route instead.<\/li>\n\n\n\n<li>Recovery proceedings under Section 79 become possible if the dues are not cleared voluntarily.<\/li>\n\n\n\n<li>Once the tax and interest are paid, the LUT status and export privilege are typically restored.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Getting a departmental query about a specific export invoice is far more common than losing the LUT entirely. If that happens and a formal notice follows, LegalBabu&#8217;s <a href=\"https:\/\/www.legalbabu.com\/notice-reply-draft-services\/\">notice reply draft services<\/a> can help put together a response backed by shipping documents, bank realization certificates, and invoice records.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Mistakes_Do_Exporters_Commonly_Make_With_LUT_Filing\"><\/span>What Mistakes Do Exporters Commonly Make With LUT Filing?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A handful of avoidable errors show up again and again.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Forgetting to renew before the new financial year starts, and only realising it after raising an export invoice<\/li>\n\n\n\n<li>Listing the same person as both a witness and the authorized signatory<\/li>\n\n\n\n<li>Selecting the wrong financial year from the dropdown menu<\/li>\n\n\n\n<li>Not tracking the three-month or one-year realization deadline on individual invoices, and finding out only when a query arrives<\/li>\n\n\n\n<li>Assuming LUT is a one-time registration rather than an annual filing<\/li>\n\n\n\n<li>Treating a large pending tax dispute as automatic disqualification, when the actual bar is specifically a prosecution for evasion above Rs 2.5 crore<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">None of these mistakes are complicated to avoid. They mostly come down to treating LUT renewal as a calendar reminder rather than an afterthought triggered by the first export of the year.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"LUT_vs_Paying_IGST_and_Claiming_Refund_Which_Is_Better\"><\/span>LUT vs Paying IGST and Claiming Refund: Which Is Better?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Point of Comparison<\/strong><\/td><td><strong>Filing an LUT<\/strong><\/td><td><strong>Paying IGST and Claiming Refund<\/strong><\/td><\/tr><tr><td>Upfront cash outflow<\/td><td>None<\/td><td>Full IGST paid at the time of export<\/td><\/tr><tr><td>Working capital impact<\/td><td>Minimal<\/td><td>Funds locked until the refund is processed<\/td><\/tr><tr><td>Paperwork per export<\/td><td>Low, covered by one annual LUT<\/td><td>A refund application needed for each cycle<\/td><\/tr><tr><td>Best suited for<\/td><td>Regular, ongoing exporters<\/td><td>Occasional exporters, or those still arranging LUT eligibility<\/td><\/tr><tr><td>Risk if conditions are missed<\/td><td>IGST plus interest becomes payable<\/td><td>Refund simply gets delayed or scrutinized<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">For a business exporting every month, the LUT route wins on nearly every count. The one scenario where paying IGST upfront still makes sense is a one-off, irregular export where the hassle of tracking LUT conditions on a single invoice outweighs the benefit.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" data-src=\"https:\/\/www.legalbabu.com\/learn\/wp-content\/uploads\/2026\/08\/Infographic-comparing-GST-LUT-filing-with-paying-IGST-and-claiming-a-refund-1024x683.png\" alt=\"Infographic comparing GST LUT filing with paying IGST and claiming a refund\" class=\"wp-image-2480 lazyload\" data-srcset=\"https:\/\/www.legalbabu.com\/learn\/wp-content\/uploads\/2026\/08\/Infographic-comparing-GST-LUT-filing-with-paying-IGST-and-claiming-a-refund-1024x683.png 1024w, https:\/\/www.legalbabu.com\/learn\/wp-content\/uploads\/2026\/08\/Infographic-comparing-GST-LUT-filing-with-paying-IGST-and-claiming-a-refund-300x200.png 300w, https:\/\/www.legalbabu.com\/learn\/wp-content\/uploads\/2026\/08\/Infographic-comparing-GST-LUT-filing-with-paying-IGST-and-claiming-a-refund-768x512.png 768w, https:\/\/www.legalbabu.com\/learn\/wp-content\/uploads\/2026\/08\/Infographic-comparing-GST-LUT-filing-with-paying-IGST-and-claiming-a-refund-1200x800.png 1200w, https:\/\/www.legalbabu.com\/learn\/wp-content\/uploads\/2026\/08\/Infographic-comparing-GST-LUT-filing-with-paying-IGST-and-claiming-a-refund.png 1536w\" data-sizes=\"(max-width: 1024px) 100vw, 1024px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/683;\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Should_You_File_the_LUT_Yourself_or_Get_Expert_Help\"><\/span>Should You File the LUT Yourself or Get Expert Help?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A straightforward LUT filing, for a business with clean GST registration and no complicated ownership structure, is genuinely something most exporters can handle themselves in under fifteen minutes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Where it gets trickier is tracking what happens after filing. Someone still has to monitor the three-month and one-year clocks on every export invoice, follow up on delayed payments from foreign buyers, and step in quickly if a deadline is about to lapse. That ongoing tracking, not the filing itself, is where most exporters actually need support.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If export volumes are growing and manual tracking is starting to feel unreliable, it is worth pairing LUT compliance with proper <a href=\"https:\/\/www.legalbabu.com\/gst-filing\/\">GST filing<\/a> support, so return filing and export compliance stay in sync instead of drifting apart.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions\"><\/span>Frequently Asked Questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1788093204546\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Can_I_file_a_GST_LUT_if_I_have_never_exported_before\"><\/span>Can I file a GST LUT if I have never exported before?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Yes. There is no prior export history requirement. Any GST-registered business intending to export, even for the first time, can file an LUT before making that first zero-rated supply, as long as it does not fall under the Rs 2.5 crore tax evasion prosecution bar.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788093232368\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Do_I_need_a_separate_LUT_for_each_GST_registration_or_does_one_cover_my_whole_company\"><\/span>Do I need a separate LUT for each GST registration, or does one cover my whole company?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Separately for each GSTIN. If a business holds GST registrations in more than one state, each registration needs its own LUT filed for that financial year, even though the underlying business is the same.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788093253704\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"What_happens_to_IGST_I_already_paid_on_exports_made_before_my_LUT_was_approved_this_year\"><\/span>What happens to IGST I already paid on exports made before my LUT was approved this year?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>That IGST already paid does not automatically get converted into an LUT-covered supply. It stays taxable, and the amount needs to be claimed back through the standard export refund process. Only invoices raised after the LUT&#8217;s ARN date get zero-rated treatment without tax.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788093264587\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Can_a_proprietorship_file_an_LUT_or_is_it_only_for_companies\"><\/span>Can a proprietorship file an LUT, or is it only for companies?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Any registered person can file, including proprietorships, partnerships, LLPs, and companies. The form just asks who is authorized to sign it: the proprietor for a proprietorship, a partner for a partnership or LLP, or the managing director, company secretary, or another authorized signatory for a company.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788093283801\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Does_an_LUT_cover_supplies_to_SEZ_units_or_only_exports_outside_India\"><\/span>Does an LUT cover supplies to SEZ units, or only exports outside India?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Both. LUT covers zero-rated supplies under Section 16 of the IGST Act, which includes exports of goods or services outside India as well as supplies made to SEZ units or SEZ developers.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788093299775\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"What_if_my_export_payment_is_genuinely_going_to_be_delayed_beyond_the_realization_deadline\"><\/span>What if my export payment is genuinely going to be delayed beyond the realization deadline?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Apply to the jurisdictional Commissioner for an extension before the original window closes. Rule 96A allows the Commissioner to extend the three-month or one-year period on request. Waiting until after the deadline has already passed removes that option and triggers the IGST-plus-interest liability.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788093322225\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Is_there_any_government_fee_for_filing_the_GST_LUT_form\"><\/span>Is there any government fee for filing the GST LUT form?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>No. Filing the LUT on the GST portal costs nothing. There is no government fee, and the process itself takes only a few minutes once the details are ready.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788093337923\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Can_I_edit_my_LUT_application_after_I_have_signed_and_submitted_it\"><\/span>Can I edit my LUT application after I have signed and submitted it?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>No. Once an LUT application is signed and submitted with DSC or EVC, it cannot be revised on the portal. This is exactly why the preview step before signing matters. Check every detail, especially the witness information and the financial year selected, before signing.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788093354548\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Can_I_switch_from_paying_IGST_to_using_an_LUT_partway_through_the_financial_year\"><\/span>Can I switch from paying IGST to using an LUT partway through the financial year?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Yes. There is no rule against filing an LUT partway through a financial year if exports have not yet started under LUT. Once the ARN is generated, it applies to export invoices raised from that date forward, not retroactively. IGST already paid on earlier invoices that year still needs to be claimed back separately.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788093393712\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Do_I_need_a_CAs_certification_or_a_physical_signature_for_the_LUT_or_is_it_entirely_digital\"><\/span>Do I need a CA&#8217;s certification or a physical signature for the LUT, or is it entirely digital?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Entirely digital. The form is signed using either a Digital Signature Certificate or an Electronic Verification Code sent as an OTP. Companies and LLPs must use DSC. No physical signature, notarization, or CA certification is required for the LUT itself.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>A GST LUT, or Letter of Undertaking, is a declaration exporters file in Form RFD-11 on the GST portal, allowing them to export goods or services or supply to SEZs without paying IGST upfront. It is valid for one financial year, must be renewed before the first export invoice of each new year, and filing [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":2482,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[88,95,94,90,87,92,91,93,89],"class_list":["post-2476","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-gst-lut","tag-gst-lut-deadline","tag-gst-lut-documents-required","tag-gst-lut-eligibility","tag-gst-lut-form","tag-how-to-file-lut-on-gst-portal","tag-letter-of-undertaking-gst","tag-lut-vs-bond-gst","tag-rfd-11"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.legalbabu.com\/learn\/wp-json\/wp\/v2\/posts\/2476","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalbabu.com\/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalbabu.com\/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalbabu.com\/learn\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalbabu.com\/learn\/wp-json\/wp\/v2\/comments?post=2476"}],"version-history":[{"count":3,"href":"https:\/\/www.legalbabu.com\/learn\/wp-json\/wp\/v2\/posts\/2476\/revisions"}],"predecessor-version":[{"id":2498,"href":"https:\/\/www.legalbabu.com\/learn\/wp-json\/wp\/v2\/posts\/2476\/revisions\/2498"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.legalbabu.com\/learn\/wp-json\/wp\/v2\/media\/2482"}],"wp:attachment":[{"href":"https:\/\/www.legalbabu.com\/learn\/wp-json\/wp\/v2\/media?parent=2476"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalbabu.com\/learn\/wp-json\/wp\/v2\/categories?post=2476"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalbabu.com\/learn\/wp-json\/wp\/v2\/tags?post=2476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}