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GST LUT Filing

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GST COMPLIANCE

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

Applicable Laws & Compliance Framework

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

Section 16 IGST Act, 2017

Defines zero rated supplies, including exports of goods/services and supplies made to SEZ units or developers.

Rule 96A CGST Rules, 2017

Prescribes the procedure for export under LUT or bond without payment of IGST.

Annual LUT Requirement

LUT must be filed every financial year before undertaking zero-rated supplies.

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

Who Can File LUT Under GST

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

Registered Exporters

Exporters of goods or services registered under GST and making zero-rated supplies.

SEZ Suppliers

Suppliers making zero-rated supplies to SEZ units or SEZ developers.

Clean Compliance History

Taxpayers not prosecuted for tax evasion exceeding the prescribed statutory limit.

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

Why GST LUT Filing Needs Professional Attention

On paper, LUT filing looks simple. In practice, many exporters face technical and compliance-related issues.

LUT Rejection

LUT rejection due to incorrect declarations or improper selection of options on the GST portal.

Late Filing After Exports

Filing LUT after exports have already started, leading to compliance gaps.

Mismatch & Notices

Mismatch in export details resulting in GST notices and departmental queries.

LUT vs Bond Confusion

Confusion between eligibility for LUT and requirement of bond with bank guarantee.

Failure to Renew LUT

Missing LUT renewal for the new financial year, making exports non-compliant.

IGST Demand Risk

Errors or delays may result in demand for IGST payment along with interest and penalties.

Professional review and timely filing help prevent rejections, notices, and unnecessary tax demands.

Our Compliance-First GST LUT Filing Process

At Tiwariv, we follow a structured approach to ensure accurate LUT filing and smooth export operations throughout the year.

01

GST Profile Review

Review exporters GST profile, registration details, and past compliance history.

02

Eligibility Verification

Verify eligibility for LUT filing under Rule 96A of CGST Rules, 2017.

03

Declaration Preparation

Prepare declarations and undertakings accurately to avoid rejection or objections.

04

RFD-11 Filing

File Form GST RFD-11 electronically on the GST portal with proper validation.

05

Acknowledgment Tracking

Track LUT acknowledgment, approval status, and validity period.

06

Post-LUT Compliance Support

Provide guidance on export invoices, returns, and ongoing GST compliance after LUT filing.

This structured process ensures uninterrupted exports and compliance throughout the financial year.

Checklist for Filing LUT Under GST

Before filing LUT, the following requirements must be fulfilled to avoid rejection or delays on the GST portal:

  • Active GST registration
  • Updated authorised signatory on GST portal
  • Valid DSC or EVC access
  • Clean compliance track record (returns filed on time)
  • LUT filing for the correct financial year
  • Correct and updated business details on GST portal
We always conduct a pre-filing review to avoid portal-level rejections and future departmental issues.

Documents Required for LUT Under GST Filings

Generally, LUT filing does not require heavy documentation, but accuracy and correctness are crucial to avoid rejection.

GST Registration Details

Active GSTIN and correct registration particulars as per GST portal.

PAN of Business / Entity

PAN linked with GST registration for validation.

Authorised Signatory Details

Updated signatory details with valid DSC or EVC access.

Previous LUT Reference

Earlier LUT acknowledgement, if applicable.

Additional Clarifications (If Required)

May be needed based on past compliance or departmental history.

Due Date for Filing LUT Under GST

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

Best Practice We Advise Exporters in Dwarka, Delhi

  • File LUT at the start of the financial year
  • Renew immediately if export activities continue
  • Late filing often results in avoidable compliance stress

Common Mistakes, Notices & Corrections

Based on real GST LUT compliance cases handled at our Dwarka office, exporters commonly face the following issues:

Invoices Raised Before LUT Approval

Export invoices issued prior to LUT approval often trigger GST notices.

Wrong Financial Year Selection

Selecting an incorrect financial year leads to LUT rejection.

Export Timeline Non-Compliance

Failure to complete exports within prescribed timelines attracts scrutiny.

GST Notices for IGST Payment

Non-filing or delayed LUT filing may result in IGST demand notices.

Incorrect Declarations in LUT

Wrong declarations or unchecked conditions cause departmental objections.

Failure to Renew LUT Annually

LUT must be renewed every financial year to remain valid.

Timely corrections and professional representation help resolve these matters efficiently.

Call for GST LUT Filing

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

Vivek Tiwari & Company (Tiwariv), located in Dwarka Sector 23B, New Delhi, provides reliable support for GST LUT filing in Delhi — from eligibility review to successful filing on the GST portal.

For a clear, compliant start to your export activities, consult our Dwarka office for GST LUT filing assistance.

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Frequently Asked Questions

1. What is LUT filing in GST?

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

2. How to file LUT in GST online?

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

3. Is LUT required every year?

Yes, LUT must be filed for each financial year.

4. Can LUT be filed after exports start?

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

5. Who cannot file LUT under GST?

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

6. Is LUT required for service exports also?

Yes, LUT applies to both goods and services exports.