LUT Registration Under GST
Register a Pvt Ltd Company in India online with ease; Streamlined Process expert assistance, and digital documentation.
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Four Steps to Get Your Incorporation Certificate
Fill the Form
Provide business details
Add to cart
Pay the required fee online
Submit Documents
Upload required papers
Certificate delivery
Official Document Delivery
Find the best plan for your needs
Basic Plan
+GST
- Import export Code (IEC) Registration
Standard Plan
+GST
Basic Plan
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- One DSC – 2 Years Vallidity
Premium Plan
+GST
Standard Plan
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- MSME/UDYAM Registration
- GST Registration
- GST LUT Form
What is LUT Registration in GST
LUT (Letter of Undertaking) registration under GST allows exporters to supply goods and services without paying IGST. It is a legal commitment ensuring that the exporter will comply with all GST laws.
Why is LUT Important?
- No upfront IGST payment – Keeps cash flow intact.
- Faster export process – Avoids delays in claiming tax refunds.
- Applicable for all exports – Goods, services, and SEZ supplies.
Example: A software company providing services to a U.S. client can export without paying GST by applying for LUT.
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Benefits of LUT Registration
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No Need to Pay IGST
Eliminates the burden of paying tax upfront and later claiming a refund.
Reduces Compliance Costs
No waiting for tax refunds from the government.
Required for SEZ Supply
Ensures seamless transactions with SEZ units.
Faster Processing of Export Orders
Avoids delays caused by tax payments.
Better Working Capital Management
More liquidity for business operations.
Example: A manufacturer exporting auto parts to Europe with LUT does not have to pay IGST, improving cash flow.
Documents Required for LUT Registration
Before applying, ensure you have the following documents ready
GST Registration Certificate
Import Export Code (IEC)
PAN Card of Business
Cancelled Cheque
Authorized Person’s Aadhaar & PAN
Export Invoices (if applicable)
Letter of Undertaking (LUT Form GST RFD-11)
Note: Ensure all documents are updated and match business details in GST records.
Process to Apply for LUT Registration
Follow these simple steps to apply for LUT Registration
Visit the GST website and log in with your credentials.
Go to ‘Services’ → ‘User Services’ → ‘Furnish Letter of Undertaking (LUT)’.
- Select the financial year for LUT registration.
- Enter business details, GSTIN, and authorized signatory details.
Attach GST certificate, PAN, IEC code, and export invoices (if applicable).
Use Digital Signature Certificate (DSC) or Aadhaar-based e-signature to submit the form.
After submission, track the status under “Services → User Services → View My Submitted LUTs”.
Once approved, download the LUT certificate and keep it for records.
Processing Time: 1-3 working days if all documents are correct.
LUT vs. Bond – What’s the Difference
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| Feature | LUT (Letter of Undertaking) | Bond with Bank Guarantee |
|---|---|---|
| Who Can Apply? | Exporters with a clean GST record | Businesses with previous GST defaults |
| Need to Deposit Money? | ❌ No | ✅ Yes, requires a security deposit |
| Ease of Compliance | ✅ Simple online process | ❌ Additional paperwork required |
| Validity | 1 year | 1 year |
Tip: LUT is always the better choice if you qualify since it saves money.
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