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LUT Filing — Letter of Undertaking for Exporters
File your LUT to make zero-rated exports without paying IGST and keep your working capital free.
Exporters and SEZ suppliers can ship goods and services as zero-rated supplies without paying IGST upfront by filing a Letter of Undertaking (LUT). We prepare and file your LUT on the GST portal each financial year, so you avoid blocking working capital in IGST and skip the refund cycle entirely.
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LUT under GST: Export Without Paying IGST
Understand the Letter of Undertaking and how it lets exporters make zero-rated supplies.