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GSTVerified on 2026-06-12

What Is LUT in GST for Exporters?

Understand how Letter of Undertaking (LUT) works and how to file it online to avoid paying 18% IGST upfront.

By Ranjeet KumarReviewed by CA S. Sharma (Partner)Updated 2026-06-12

What Is LUT in GST for Exporters?

A Letter of Undertaking (LUT) is filed on the GST portal annually. It allows you to export services without paying IGST and claiming refunds later.

Disclaimer

Tax rules, thresholds, and calculations are estimates subject to regulatory changes. Always verify information on the official Income Tax or GST portals, or consult a qualified Chartered Accountant before final filing or payment.

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© 2026 CAConnect. Built for clearer financial action.Tax outputs are estimates. Verify high-risk actions with a qualified professional.