GST LUT Filing

GST LUT (Letter of Undertaking) filing refers to the process where registered taxpayers under the Goods and Services Tax (GST) regime in India file a Letter of Undertaking to export goods or services without paying Integrated Goods and Services Tax (IGST).

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GST LUT Filing

Producer Company Registration in India under the Companies Act, 2013 facilitates the formation of entities aimed at uplifting the socio-economic status of primary producers such as farmers, artisans, fishermen, weavers, and others engaged in primary production activities. Here’s an introduction to Producer Company Registration.


GST LUT Filing

Facilitates Export without IGST Payment:

The primary benefit of filing GST LUT is that it allows exporters to supply goods or services for export without paying Integrated Goods and Services Tax (IGST) upfront. This eliminates the need for blocking funds and seeking refunds later, thereby enhancing cash flow for exporters.

Competitive Advantage

By eliminating the cost of IGST upfront, GST LUT helps exporters remain competitive in global markets. It reduces the overall transaction cost of exports and improves price competitiveness of Indian goods and services.

Reduction in Compliance Burden:

Exporters filing GST LUT benefit from reduced compliance burden as they do not have to engage in the process of paying IGST and subsequently claiming refunds. This saves time and resources spent on paperwork and procedural formalities

Promotes Export Growth

GST LUT encourages and supports export-oriented businesses by providing a seamless mechanism for exporting goods and services. It fosters growth in the export sector, contributes to foreign exchange earnings, and boosts the economy.

Promotes Ease of Doing Business

GST LUT simplifies the export process by reducing administrative hassles and transaction costs associated with claiming IGST refunds. It streamlines compliance requirements for exporters, making it easier to conduct international trade.

Improved Cash Flow Management:

Filing GST LUT improves cash flow management for exporters by allowing them to use their funds for business expansion, working capital requirements, and other operational needs rather than tying them up in GST payments.

Enhanced Operational Efficiency

With GST LUT in place, exporters can focus more on core business activities such as production, marketing, and customer service rather than on tax-related issues. This enhances overall operational efficiency and productivity.

Compliance with International Standards

Filing GST LUT demonstrates compliance with international trade practices and standards, thereby enhancing the credibility and reliability of Indian exporters in global markets.


Required Documents For GST LUT Filing

Aadhar Card

In other cases, an Aadhar card, the director(s), or partner(s) is required for Income Tax .

Pan Card

In other cases, a PAN card or the director(s) or partner(s).

GST registration

GST Certificate Issued by the GST Department.

Bank Account Details

Required Cancel Cheque and Bank Statement.

Business Type

Required Type Of Business like Partnership, Private Limited, OPC.

Proof of investment

The nature of the business, like the kind of service you offer.


GST LUT Filing

Fill Up Application Form

Fill up Application form Provided by Account Guru

Pay Online Payment

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The executive will Process the application Promptly and efficiently Promptly efficiently.

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