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GST LUT Filing

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GST LUT Filing Services in Dwarka, New Delhi

If you are an exporter of goods or services, GST LUT filing is a critical annual compliance. Filing a Letter of Undertaking (LUT) allows eligible taxpayers to export without payment of Integrated GST (IGST).

At Vivek Tiwari & Company (Tiwariv), based in Dwarka Sector 23B, New Delhi, we assist exporters with accurate and timely GST LUT filing in Delhi, ensuring uninterrupted export operations and protection from departmental objections.

Many exporters approach us after facing portal errors, rejection of LUT, or notices due to incorrect filing. Proper professional handling at the start avoids these issues.

GST LUT Filing Dwarka

Applicable Laws & Compliance Framework

GST LUT filing is governed by the Central Goods and Services Tax Act, 2017 and related rules.

Section 16 of the IGST Act, 2017: Defines zero-rated supplies, including exports and supplies to SEZs.
Rule 96A of the CGST Rules, 2017: Prescribes the procedure for export under LUT or bond without payment of IGST.

LUT is required to be filed every financial year before making zero-rated supplies via Form GST RFD-11 on the GST portal.

Who Can File LUT Under GST

Based on practical eligibility checks we handle regularly, LUT can be filed by:

Registered exporters of goods or services
Suppliers making zero-rated supplies to SEZ units or developers
Taxpayers who have not been prosecuted for tax evasion exceeding the prescribed limit

If there is past non-compliance, eligibility must be reviewed carefully before filing.

Professional Process & Checklist

Why GST LUT Filing Needs Professional Attention

On paper, LUT filing looks simple. In practice, many issues arise. Common problems we see include:

  • LUT rejection due to incorrect declarations
  • Filing after exports have already started
  • Mismatch in export details leading to notices
  • Failure to renew LUT for the new financial year

Delays or errors can result in demand for IGST payment with interest. Professional review helps prevent these risks.

How to File LUT - Professional Process

At Tiwariv, we follow a structured compliance-first approach:

Review exporter’s GST profile and past compliance
Verify eligibility under Rule 96A
Prepare declarations and undertakings correctly
File Form GST RFD-11 on the GST portal
Track acknowledgment and validity
Provide guidance on post-LUT export compliance

Documents, Checklist & Timelines

Checklist for Filing

Before filing, the following must be in place:

  • Active GST registration
  • Updated authorised signatory on GST portal
  • Valid DSC or EVC access
  • Clean compliance track record
Documents Required

Generally, LUT filing does not require heavy documentation, but accuracy is crucial.

  • GST registration details
  • PAN of the business/entity
  • Authorised signatory details
  • Previous LUT reference (if applicable)
Due Date for Filing

There is no fixed statutory due date, but LUT must be filed before making zero-rated supplies for the financial year.

Best Practice:

  • File LUT at the start of the financial year
  • Renew immediately if business continues exports
Common Mistakes, Notices & Corrections

From real cases handled at our Dwarka office, common issues include export invoices raised before LUT approval, incorrect financial year selection, and failure to comply with export timelines. Timely correction and professional representation help resolve such matters efficiently.

Frequently Asked Questions

It is a declaration allowing export without payment of IGST under prescribed conditions.

LUT is filed electronically in Form GST RFD-11 through the GST portal.

Yes, LUT must be filed for each financial year.

It is legally risky and may invite notices. Filing before exports is recommended.

Taxpayers prosecuted for serious tax evasion may be required to furnish a bond instead.

Yes, LUT applies to both goods and services exports.

Call for GST LUT Filing

If you are planning exports or already supplying under zero-rated provisions, professional guidance ensures smooth compliance.

Vivek Tiwari & Company (Tiwariv), located in Dwarka Sector 23B, New Delhi, provides reliable support for GST LUT filing in Delhi.

Call Now: +91-88000 22202

Location: Dwarka Sector 23B, Delhi