GST Letter of Undertaking in India

The GST Letter of Undertaking serves as an official document that exempts eligible exporters from paying IGST on their supplies. It facilitates tax free exports under GST laws and is mandatory for businesses opting to export without paying IGST. The LUT must be filed annually through Form GST RFD-11 on the GST portal. At Pockettax, our GST Letter of Undertaking Services in India ensures accurate filing and full compliance with export related tax regulations.

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Who Needs to File a GST (LUT) Letter of Undertaking?

The GST LUT is mandatory for businesses exporting goods or services that seek to avoid upfront payment of Integrated GST. It is also required for SEZ units supplying to international or domestic clients under zero rated provisions. Eligible businesses must have a clean compliance record, with no history of tax evasion or prosecution. Filing an LUT allows these entities to export without upfront tax payment while remaining fully compliant with GST regulations.

Our Services for GST (LUT) Letter of Undertaking in India

Pockettax offers expert services for GST Letter of Undertaking Services in India streamline the filing process from eligibility assessment to submission of Form GST RFD-11 on the portal.

Assessment and Eligibility

We begin by evaluating your export turnover and the nature of your supplies to determine your eligibility for filing the GST Letter of Undertaking (LUT). Our experts ensure that your business meets all exemption criteria and complies with applicable GST regulations for zero rated supplies.

Documentation Support

Our team assists in compiling essential documents such as financial statements, export invoices, and bank records. We meticulously organize and verify all supporting documents to ensure they meet the standards required by the GST portal, minimizing the risk of delays or rejections.

Application Preparation

At Pockettax, we prepare Form GST RFD-11 with precision, ensuring accurate entry of all required information. Every detail is double checked to prevent errors, omissions or application rejections, ensuring a smooth submission process.

Liaison with Authorities

Our experts directly coordinate with the GST department on your behalf, managing official communications and responding promptly to any queries. We maintain efficient correspondence to facilitate faster review and approval of your LUT application.

Timely Submission

We ensure your LUT application is filed within the prescribed timeline, monitoring its status and tracking acknowledgments through the GST portal. This proactive approach helps minimize delays and keeps your export compliance uninterrupted.

Compliance Guidance

Beyond filing, Pockettax provides ongoing advisory support to help you meet all post-LUT compliance obligations. Our team keeps you informed of regulatory updates and ensures your business remains fully aligned with zero rated GST provisions for exports.

Frequently Asked Questions

Who can apply for LUT?

Exporters of goods or services including SEZ units, with no history of tax evasion or prosecution can apply for LUT.

What is the validity of an LUT?

An LUT is valid for a year and it requires yearly renewal.

What if I don’t file an LUT?

Without an LUT, you must pay IGST on exports and later claim a refund, which delays cash flow.

Is LUT required for every export invoice?

No, a single approved LUT covers all eligible zero-rated export transactions for the financial year.

Can the LUT be renewed before the current financial year concludes? Yes, you can apply for renewal near the end of the current financial year to ensure continuity.