Complete GST LUT Guide

Export Without Paying IGST Upfront — But File LUT First.

LUT is simple when the facts are clean, but wrong FY selection, missing witnesses, poor documentation or delayed filing can create refund and compliance problems.

LUT Filing Support

Before filing LUT, we check export type, GST status, FY and witness details.

LUT is useful only when it is filed before making zero-rated supplies without payment of IGST. We help you keep the portal filing, declarations and export documentation aligned.

✓Check whether your export of goods/services or SEZ supply needs LUT.
✓Prepare GSTIN, financial year, authorised signatory and witness details.
✓File Form GST RFD-11 on GST portal with correct declarations.
✓Guide on invoices, export realisation and zero-rated supply records.
✓Renew LUT annually so exports continue without IGST cash blockage.
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    🔒 Confidential ✓ No hidden fees ✓ No obligation
    Why LUT Matters

    LUT Filing Protects Export Cash Flow.

    Without LUT, an exporter may have to pay IGST first and then claim refund. A valid LUT helps avoid unnecessary working capital blockage for eligible zero-rated supplies.

    💸

    No upfront IGST

    Export without payment of integrated tax instead of paying first and waiting for refund.

    🌍

    Export-ready compliance

    Useful for goods exporters, service exporters and eligible SEZ supplies.

    📄

    RFD-11 filing

    Filing is done online on the GST portal using Form GST RFD-11.

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    FY-wise validity

    LUT should be furnished for the relevant financial year and renewed annually.

    ✅

    Better invoice planning

    Invoices can be aligned as export under LUT without payment of IGST.

    🧾

    Refund complexity reduced

    Reduces refund dependency where export can be made under LUT route.

    Eligibility Snapshot

    Who Can File LUT under GST?

    LUT is generally for GST-registered exporters making zero-rated supplies without payment of IGST, subject to eligibility conditions.

    Eligible Cases

    Where LUT Usually Applies

    Exporter typeGoods / Services
    GST statusRegistered person
    Supply typeZero-rated supply
    FormGST RFD-11
    ValidityFinancial year
    Not a Shortcut

    What Must Be Checked

    Serious prosecutionCheck eligibility
    Export proofMaintain records
    Witnesses2 details needed
    Invoice wordingShould match LUT
    RenewalEvery FY
    Documents Required

    Documents and Details Needed for LUT Filing.

    LUT filing is online, but you should keep export, GST and authorised signatory details ready before starting the application.

    GST and Business Details

    • GSTIN and legal name
    • Trade name, if any
    • Registered business address
    • Type of export activity
    • Financial year for LUT
    • Previous LUT, where available

    Authorised Signatory

    • GST portal login
    • Authorised signatory details
    • DSC or EVC readiness
    • Place of filing
    • Declaration acceptance
    • Contact details

    Witness and Export Records

    • Name of 2 witnesses
    • Address of witnesses
    • Occupation of witnesses
    • Export invoice samples
    • SEZ/customer details
    • Export realisation records
    5-Step Process

    How CompanyJi Handles GST LUT Filing.

    We prepare the filing details, check eligibility, complete Form RFD-11 and guide post-filing export documentation.

    01

    Eligibility Check

    We check GST registration, export/SEZ supply and LUT suitability.

    02

    Detail Collection

    We collect FY, signatory, witness and business details.

    03

    Portal Filing

    We prepare and file Form GST RFD-11 on the GST portal.

    04

    Acknowledgement

    We verify the submitted LUT acknowledgement for your records.

    05

    Export Guidance

    We guide invoice wording, renewal and export record maintenance.

    Compare Before Filing

    Export with LUT vs Export with IGST Payment vs Domestic Supply.

    The right route depends on whether the transaction is zero-rated and whether you want to avoid upfront tax payment.

    Parameter
    Export under LUT
    Export with IGST
    Domestic Supply
    Tax paid upfront
    No IGST upfront
    IGST paid first
    GST charged normally
    Best for
    Exporters protecting cash flow
    Refund route cases
    Indian customers
    Form needed
    RFD-11 LUT
    Refund documentation
    Normal returns
    Renewal
    Financial year wise
    Not LUT based
    Not applicable
    Cash-flow impact
    Lower blockage
    Higher blockage until refund
    Normal GST cycle
    Everything You Need to Know

    GST LUT Filing FAQs

    Detailed answers on LUT eligibility, Form GST RFD-11, export without IGST, SEZ supplies, timelines, documents, renewal, penalties and practical exporter compliance.

    Exporting goods or services? File LUT before billing under LUT.

    Share your GSTIN, export type, financial year and witness details. CompanyJi will help you complete GST LUT filing and keep your export documentation clean.

    Request LUT Filing Support →