Step-by-Step Guide: How to File LUT in GST Portal Online (2025)

Effective cash flow management and smooth customs clearance are critical for all Indian exporters. One document that is particularly significant for individuals engaged in international trade under the Goods and Services Tax (GST) regime is the Letter of Undertaking (LUT). The LUT greatly reduces the financial burden on exporters by permitting zero-rated supplies without the upfront payment of Integrated GST (IGST). Learn more from this simple guide by EximPe.

What is LUT? – Full Form and Meaning

LUT full form in GST is Letter of Undertaking. It is a formal declaration submitted by GST-registered exporters to the government, allowing them to export goods or services without paying IGST upfront.

• LUT full form in export means the same — the document facilitates zero-rated exports without the burden of upfront taxes.
• Filing an LUT saves exporters from paying IGST and later applying for refunds, which slows down the cash flow.

An LUT is generally valid for one financial year and must be renewed every year for continuous benefit.

Benefits of Filing LUT in GST

• Cash Flow Management: Exporters are not required to block funds by paying IGST upfront.
• Simplified Compliance: Eliminates the complex refund process.
• Faster Export Process: Enables quicker clearance and shipping.
• Enhances Global Competitiveness: Makes exports GST-free, improving pricing competitiveness.

Pre-Requisites for Filing LUT Online

Before you begin the online filing process on the GST Portal, ensure you have the following ready:

1. Your GSTIN and Login Credentials: You will need your GSTIN (User ID) and password to log in to the GST portal.
2. Financial Year: Be clear about the financial year for which you are filing the LUT (e.g., 2025-26).
3. Details of Two Independent Witnesses: This is a mandatory requirement. You'll need the Name, Occupation, and Address of two independent individuals who can act as witnesses. These should not be directly involved with your business (e.g., family members of the proprietor, partners, or directors are generally not accepted as independent witnesses).
4. Authorized Signatory Details: The system typically auto-populates this, but ensure the person signing the LUT is duly authorized.
5. Digital Signature Certificate (DSC) or Electronic Verification Code (EVC):
   • DSC (Class 3): Mandatory for filing by Companies and Limited Liability Partnerships (LLPs). Ensure your DSC is active and registered on the GST Portal.
   • EVC: Applicable for Sole Proprietors, Partnership Firms, Hindu Undivided Families (HUFs), etc. This involves an OTP sent to your registered mobile number and email.

How to File LUT in GST Portal – Step-by-Step Process

Step 1: Visit the GST Portal

Go to the official GST website: www.gst.gov.in

Step 2: Log in to Your Account

Use your valid GST credentials (username and password) to log in.

Step 3: Navigate to LUT Filing Section

From the dashboard:Services > User Services > Furnish Letter of Undertaking (LUT)

Step 4: Select the Financial Year

Choose the financial year for which you want to file the LUT (e.g., 2025-2026).

Step 5: Upload Previous LUT (If Renewal)

Click on Choose File and upload the PDF or JPEG copy of your previous LUT (if applicable).Note: Maximum file size allowed is 2 MB.

Step 6: Fill Witness Details

Enter the name, address, and occupation of two independent and reliable witnesses. These witnesses act as legal guarantors to the undertaking.

Step 7: Enter Place of Filing

Fill in the place where you are filing the LUT (generally your city of business).

Step 8: Select Authorized Signatory

Choose the authorized signatory from the dropdown menu who will digitally sign the LUT.

Step 9: Declaration

Check all self-declaration checkboxes stating compliance with GST provisions.

Step 10: Preview and Submit

Review all entered details carefully. Once confirmed, submit the application using either:

• Digital Signature Certificate (Class 2 or 3 DSC), or
• Electronic Verification Code (EVC) sent to the registered mobile/email

Step 11: Download LUT Acknowledgement

After successful submission, download the acceptance acknowledgement along with your LUT number for future reference.

Key Considerations for LUT Filing

• Annual Renewal: Remember, an LUT is only valid for one financial year (April 1st to March 31st). You must file a fresh LUT at the beginning of each new financial year to continue availing the benefit of zero-rated supplies without IGST payment. It's advisable to file it before March 31st for the upcoming financial year to avoid any disruption to your exports.
• Pre-Export Requirement: The LUT must be furnished before making the zero-rated supply (i.e., before issuing the export invoice or shipping the goods).
• Maintain Records: Always download and save the ARN and the submitted LUT document for your records and for any future reference by Customs or GST authorities.
• Compliance is Key: Failing to meet the conditions of the LUT (e.g., not exporting within the stipulated time, or not realizing foreign exchange) can lead to the withdrawal of the LUT facility, and you will be liable to pay IGST with interest.

Conclusion

For any Indian exporter, knowing how to submit a LUT online through the GST portal is crucial. You can effectively file your Letter of Undertaking (Form GST RFD-11) for FY 2025–2026 by following this step-by-step guide, comprehending the LUT full form in the context of exports, and making sure all prerequisites are satisfied. This straightforward but effective compliance step will boost your competitiveness in the global market, free up working capital, and greatly streamline your export operations.

FAQs

1. What is LUT full form in GST?

LUT stands for Letter of Undertaking.

2. What is LUT full form in export?

It is Letter of Undertaking, used for exporting without IGST payment.

3. What is LUT number full form?

There is no LUT number; the Acknowledgement Reference Number (ARN) serves as LUT reference.

4. How to file LUT in GST portal?

Login to GST portal → Services → User Services → Furnish LUT → Fill details → Sign and submit with DSC/EVC.

5. Is filing LUT mandatory for exporters?

Yes, if you want to export without paying IGST upfront.

6. How long does it take for LUT approval?

It is generally instant upon online submission unless any clarification is sought.

7. Is LUT filing free?

Yes, there is no government fee for filing LUT.

8. Can LUT be filed offline?

No. Filing LUT is completely online through GST portal.

9. Who can sign LUT?

Proprietor, managing partner, director, or authorised signatory can file LUT.

10. What happens if I don’t file LUT?

You must pay IGST on exports and claim a refund later, leading to working capital blockage.