Make your exports tax-free and cash-flow friendly with GMH & Associates’ fast, accurate GST LUT filing service — trusted by exporters across India.
✅ File LUT to avoid paying IGST on exports
✅ Expert guidance on eligibility & compliance
✅ Timely submissions to help you stay penalty-free
✅ Annual renewal reminders & tracking
✅ Hassle-free online submission by experts
✅ Get started with GMH & Associates today
A GST LUT (Letter of Undertaking) allows exporters to supply goods and services without paying IGST upfront. Earlier, businesses had to pay IGST on exports and later apply for a refund, causing cash flow delays.
Under GST Notification 37/2017, exporters can now file LUT annually using Form GST RFD-11 and export without tax payment.
LUT filing:
Improves liquidity
Simplifies export compliance
Speeds up export processes
Eliminates refund delays
GMH & Associates ensures your LUT is filed accurately and on time, preventing any interruption in export operations.
| Category | Requirement |
|---|---|
| Exporters | ✅ To export goods/services without IGST |
| SEZ Suppliers | ✅ For zero-rated supplies to SEZs |
| Registered GST Taxpayers | ✅ Any GST-registered entity exporting |
| Ineligible Applicants | Persons prosecuted for tax evasion over ₹2.5 crore, non-resident/casual taxable persons |
✅ Hassle-Free Exports — Export without paying IGST
✅ Save Working Capital — No tax blockage; better liquidity
✅ Reduce Compliance Burden — Avoid refund filing & waiting
✅ Competitive Advantage — Better pricing & global positioning
✅ Annual Validity — Valid for one financial year; renewable easily
✅ Improved Cash Flow — No delays in receiving refund amounts
| Document | Purpose |
|---|---|
| GST Registration Certificate | Proof of GSTIN |
| PAN Card | Business identity |
| IEC Code | Required for export operations |
| Export Details | Turnover & nature of export |
| LUT Cover Letter | Request for LUT approval |
| Bank Details | Cancelled cheque / bank statement |
| GST RFD-11 Form | LUT filing form on GST portal |
| Authorization Letter | If filed by authorized representative |
| Board Resolution / Partnership Deed | Approval for LUT filing (for entities) |
| Self-Declaration | Confirmation of GST compliance |
Our experts at GMH & Associates will guide you through each step, ensuring your documentation is accurate and compliant.
| Step | Action | Details |
|---|---|---|
| Step 1 | Login to GST Portal | www.gst.gov.in using GSTIN credentials |
| Step 2 | Navigate to LUT Section | Services → User Services → Furnish LUT |
| Step 3 | Select Financial Year | Choose the relevant FY |
| Step 4 | Attach Previous LUT | If applicable, upload last year’s LUT |
| Step 5 | Fill Form GST RFD-11 | Undertaking to comply with export rules |
| Step 6 | Add Witness Details | Enter name & address of witnesses |
| Step 7 | Sign & Submit | Submit via DSC or EVC → ARN generated |
| Step 8 | Confirmation | SMS/email confirmation received |
| Step 9 | Annual Renewal | Renew before FY end to avoid IGST liability |
GMH & Associates handles end-to-end filing and coordination with government portals — ensuring quick and accurate registration.
LUT is valid for one financial year only
Must be renewed before March 31 each year
Renewal submitted online through GST portal
Required to continue exporting without IGST
GMH & Associates provides automatic renewal reminders to ensure uninterrupted export benefits.
✅ File returns on time (monthly/quarterly/annual)
✅ Maintain invoice records & supporting documents
✅ Reconcile ITC with GSTR-2B and supplier filings
✅ Use correct forms (GSTR-4 for composition dealers, GSTR-5 for NRTP)
✅ Correct errors in future returns if needed
✅ Maintain ARN acknowledgements
⭐ Experienced GST professionals for exporter compliance
⭐ End-to-end LUT filing with zero errors
⭐ Quick turnaround with timely ARN generation
⭐ Annual renewal reminders & tracking
⭐ Trusted by 5,000+ businesses across India
⭐ Transparent, affordable pricing with no hidden charges
We don’t just register your business — we help you build a compliant foundation for growth.
If you need immediate assistance, please call:
Share a few details with us, and one of our compliance specialists will get in touch shortly.
We’ll guide you through the entire process — from selecting the right business structure to completing registrations and filings — free of charge.
A Letter of Undertaking allowing exporters to supply without paying IGST.
Any GST-registered exporter not prosecuted for tax evasion over ₹2.5 crore.
GST certificate, IEC, PAN, bank details, authorization letter, RFD-11 form.
Yes, if you want to export without paying IGST.
Valid for one financial year; renewal required annually.
You must pay IGST on exports until renewal is completed.
Yes, all GST-registered exporters can file LUT.