⌖ Registrations & Incorporations
LUT Filing under GST.
Export goods and services without paying IGST upfront.
A Letter of Undertaking is a declaration filed on the GST portal that allows exporters to supply goods or services without paying IGST at the time of export.
Instead of paying IGST upfront and chasing refunds afterwards, businesses file an LUT once a financial year and export under zero-rated supply.
⌖ §II / Why this matters
What the
registration
actually gets you.
No upfront IGST
Capital is not blocked in taxes you'll eventually reclaim.
Faster export orders
Avoids the refund-cycle delay that hurts working capital.
Cleaner cash flow
Funds remain deployable in the business, not stuck with the department.
Mandatory for tax-free exports
LUT filing is a precondition for zero-rated supply treatment.
Annual validity
File once each financial year — predictable, low-friction compliance.
⌖ §III / Scope
Who should file LUT
- 01Exporters of goods or services
- 02SEZ developers and SEZ units
- 03Businesses providing services to clients outside India
- 04Companies involved in deemed exports (as notified by GST)
⌖ §IV / Our package
What you
receive.
A senior member of the firm runs the engagement end to end. We handle the filings, the follow-ups, and the calendar of what-comes-after.
- 01Advisory on LUT eligibility and documentation
- 02Preparation and filing of the LUT application on the GST portal
- 03Drafting of required declarations
- 04Submission of supporting documents — IEC, bank details, invoices if required
- 05Confirmation of LUT approval from the GST Department
- 06Guidance on annual renewal and ongoing compliance
⌖ Next step
Talk to a
senior partner.
Thirty minutes on the phone or in our Hyderabad office. We walk through the registration, the timeline, the fee and the ongoing compliance — and you decide.