KAR SATHI · PRACTICAL GUIDE
Businesses involved in exports often hear about GST LUT Registration, but many are unsure about what it actually means and whether they need it.
01 · FROM THE GUIDE
A Letter of Undertaking (LUT) is a declaration submitted by eligible exporters under the GST law. It allows them to export goods or services, or make eligible supplies, without paying Integrated GST (IGST), subject to the applicable provisions and conditions.
02 · FROM THE GUIDE
GST LUT can generally be furnished by eligible registered taxpayers making exports or eligible zero-rated supplies under GST.
03 · FROM THE GUIDE
04 · FROM THE GUIDE
The application process is simple when all information is ready.
05 · FROM THE GUIDE
Helps exporters comply with GST requirements through a simplified process.
06 · FROM THE GUIDE
Furnishing an LUT offers several practical advantages for eligible exporters.
07 · FROM THE GUIDE
Reduces administrative effort associated with refund claims in eligible cases.
08 · FROM THE GUIDE
Confirm that your business is eligible to furnish an LUT under GST.
Check current rules and your specific facts before filing or applying.
KAR SATHI SUPPORT
Get practical support with document review, eligibility checks, filing and compliance guidance.
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