GST LUT Filing
GST LUT (Letter of Undertaking) filing allows exporters to export goods or services without paying IGST. It is mandatory for exporters who want zero-rated exports and smooth GST compliance. Xportise handles GST LUT filing quickly and correctly.
What is GST LUT Filing?
Export without payment of IGST under GST
Letter of Undertaking (LUT)
LUT is a declaration filed on the GST portal allowing exporters to export without paying IGST upfront.
Zero Tax on Exports
Export goods or services without blocking working capital by paying IGST and claiming refunds.
Mandatory for Exporters
Required for service exporters, goods exporters, freelancers, and IT service providers dealing with foreign clients.
Who Needs GST LUT Filing?
Applicable to exporters & foreign service providers
Goods Exporters
Manufacturers, traders, and exporters shipping goods abroad.
Service Exporters
IT services, consultants, freelancers, and agencies serving foreign clients.
GST-Registered Businesses
Any GST-registered business exporting goods or services.
GST LUT Filing Process
Online, fast & exporter-friendly
GST LUT must be filed at the beginning of every financial year. Export without LUT may require payment of IGST and refund procedures. Proper LUT filing ensures smooth exports and zero tax liability.
GST Filing Packages
Simple, transparent GST filing plans designed for Indian businesses, traders, service providers, and exporters.
Basic GST Filing
For small & low-activity businesses
✔ Up to 25 sales invoices / month
✔ Up to 25 purchase bills / month
- ✔ GSTR-1 filing
- ✔ GSTR-3B filing
- ✔ Monthly or Quarterly (QRMP)
- ✔ Basic ITC reconciliation
- ✔ GST portal handling
- ✔ WhatsApp / email reminders
❌ No LUT
❌ No refund filing
GST Compliance & Export Filing
For growing businesses & exporters
✔ Up to 100 sales invoices / month
✔ Up to 100 purchase bills / month
- ✔ GSTR-1 & GSTR-3B filing
- ✔ Monthly / Quarterly compliance
- ✔ LUT filing for exports
- ✔ Export GST compliance support
- ✔ ITC optimisation guidance
- ✔ Annual return (basic support)
- ✔ Basic GST notice assistance
- ✔ Priority support & reminders
*Additional charges may apply if invoice count or turnover exceeds package limits.
Do You Really Need GST LUT Filing?
GST LUT (Letter of Undertaking) filing is mandatory for exporters who want to export goods or services without paying IGST upfront. Filing LUT helps you export smoothly, avoid GST payment blockage, and stay compliant with GST rules.
GST LUT is Required If You:
- ✔ Export services to foreign clients
- ✔ Export goods outside India
- ✔ Are a freelancer or IT service exporter
- ✔ Want to export without paying IGST
- ✔ Need faster payment & cash flow
GST LUT is NOT Required If You:
- • Do not export goods or services
- • Sell only within India
- • Do not have GST registration
- • Export under IGST payment & refund method
After GST LUT Filing — What Happens?
You can export legally without paying GST upfront for the entire financial year.
Zero GST on Exports
Export goods or services without paying IGST and avoid refund delays.
Valid for Full Financial Year
One LUT filing allows export from April to March without GST payment.
Smooth Export Compliance
Helps with GST filing, export documentation, foreign client payments, and stress-free compliance.
Common Mistakes After GST Filing
Many businesses file GST returns but assume the job is done. In reality, wrong data, missed follow-ups, or poor record keeping often leads to notices, late fees, blocked GSTIN, or loss of Input Tax Credit (ITC).
Filing GST Returns Without Proper Data Check
Filing returns with wrong sales figures, incorrect tax amounts, or missing invoices can lead to mismatches, notices, and ITC reversal.
Ignoring GSTR-1 vs GSTR-3B Differences
Mismatch between GSTR-1 and GSTR-3B is one of the most common reasons for GST notices and departmental scrutiny.
Claiming Incorrect Input Tax Credit (ITC)
Claiming ITC without proper invoices, supplier compliance, or eligibility may result in ITC reversal, interest, and penalties later.
Late Filing of GST Returns
Delayed filing attracts late fees, interest, blocks e-way bills, and may lead to GSTIN suspension.
Not Tracking GST Notices & Portal Messages
Many businesses miss GST notices due to ignored emails or portal alerts, which later results in heavy penalties or cancellation.
No Professional Review of GST Filings
Filing GST without expert review often leads to repeated mistakes, stress, and costly corrections later.
Fixing GST filing mistakes early helps you save money, avoid notices, protect your GSTIN, and run your business smoothly.
Get GST Filing SupportGST Filing (Goods and Services Tax Returns) is a mandatory compliance process for GST-registered businesses to report sales, purchases, tax liability, and input tax credit (ITC) to the Government of India. Businesses searching for GST filing in Bangalore, GST return filing in India, or online GST filing services are typically small businesses, traders, service providers, freelancers, startups, online sellers, exporters, MSMEs, and growing enterprises that need regular GST compliance, timely return submission, and error-free tax reporting.
Xportise provides professional GST filing services in Bangalore (Bengaluru), Karnataka, and across India by assisting businesses with monthly or quarterly GST return filing, GSTR-1 and GSTR-3B preparation, sales and purchase reconciliation, input tax credit (ITC) review, late fee and interest calculation, GST portal filing, and basic notice support. We support Indian startups, traders, service providers, online sellers, exporters, MSMEs, and registered businesses to manage GST filings smoothly, avoid penalties and notices, maintain active GSTIN status, ensure compliance with GST laws, and run their businesses with confidence.
