Documents Required
Exporters
MSMEs/Small Exporters
Manufacturers Exporting Goods
Process Timeline
Ensure Eligibility
Ensure that your business is registered under GST and qualifies for LUT filing based on export activities.
Gather Required Documents
Collect the necessary documentation such as GSTIN, business registration details, and export-related documents.
Log in to the GST Portal
Access the official GST portal (www.gst.gov.in) with your credentials.
Navigate to LUT Section
Under the “Services” section, find the “Letter of Undertaking (LUT)” option.
Fill in LUT Details
Complete the form with your business details, including export turnover, nature of export transactions, and any previous LUT filings if applicable.
Submit the LUT Form
Submit the LUT application online through the portal after reviewing the entered details.
Verification and Approval
The GST department will verify your submission and approve the LUT.
Download LUT Acknowledgment
Once the LUT is approved, download the acknowledgment from the portal.
Use LUT for Exports
With an approved LUT, you can export goods and services without paying IGST.
Frequently Asked Questions
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