Understanding LUT Number: Meaning, Importance & Where to Find

Exporters have to overcome the GST regulations in India to be efficient in their operations and be compliant with regulations. An important component of this procedure is the number of the LUT. This guide by EximPe will tell you what the LUT number is, its relevance, how to obtain the number on the GST portal as well as their frequently asked questions.

What is LUT Number?

A unique reference is given to the Letter of Undertaking that an exporter files under GST and known as LUT number. This number is directly associated with your application and enables tax authority and businesses to access your tax status and the capability to export.

LUT number can be generated by using Form GST RFD-11 in the GST portal. It always ends up as a system-generated code or a unique serial number that is installed into your compliance records.

Why Is the LUT Number Important?

• Enables Tax-Free Exports: The LUT number allows exporters to supply goods or services overseas or to SEZs without paying IGST upfront. 
• Streamlines Compliance: It serves as an official reference for authorities to check your compliance with GST export requirements. 
• Documentation and Tracking: It is essential for tracking, verifying submissions, and responding to department queries. 
• Avoids IGST Refund Delays: By using your LUT number, you avoid the delays involved in later claiming IGST refunds.

Where to Find the LUT Number

How to Check LUT Number in GST Portal

The LUT number becomes accessible immediately after successful LUT submission. Follow the step-by-step process:

Step 1: Login to GST Portal

Go to www.gst.gov.in and log in with your GST credentials.

Step 2: Navigate to 'View My Submitted LUTs'

• Hover over Services in the menu.
• Select User Services.
• Click on View My Submitted LUTs.

Step 3: Find the LUT Number

• Here, you’ll see a list of all previously submitted LUTs (by financial year).
• Each entry will have a unique LUT number—this may appear as a 17-digit serial (sometimes starting with "LUT") or as an Application Reference Number (ARN), depending on the system update.
• Click View for further details or to download the LUT certificate, where the LUT number appears on the document itself.

Step 4: Use LUT Number for Documentation

• You can use this LUT number on your export invoices and for reference if queried by GST officials.

What Does LUT Number Look Like?

The LUT number is usually a string of characters or digits generated upon LUT approval. Some GST portals issue an ARN as the LUT number. In many cases, the LUT number is clearly identified in the ACK (Acknowledgement) or approval order you can download from the system. Some examples may include formats like "LUT2025XXXXXXXXX" or an alphanumeric ARN reference.

Eligibility to Apply for LUT

• Any GST-registered entity intending to export goods/services without payment of IGST can file for LUT.
• Not eligible if prosecuted for tax evasion exceeding ₹2.5 crores under GST laws.
• The LUT must be filed each financial year for continued benefit.

LUT Number vs LUT Certificate – What’s the Difference?

While both LUT number and LUT certificate are related to your GST export compliance, they serve different purposes. Here is a detailed explanation:

Key Takeaways Regarding Your LUT Number

• Not a Separate Document: The "LUT number" isn't a separate physical certificate. It's the ARN associated with your submitted online LUT form.
• Annual Change: Your LUT number (ARN) will change every financial year because you need to file a fresh LUT annually. Ensure you always use the ARN relevant to the current financial year's exports.
• Crucial for Compliance: Always retain your LUT number (ARN) and the downloaded LUT certificate. They are vital for proving your eligibility for zero-rated exports and for any future tax-related queries.

Conclusion

This LUT number does not only serve as an identifier but also will be your passport to completely hassle free zero rated exports, which translates to deemed acceptance by the tax officials. Having the information about how to check LUT number in GST portal as explained above, you may always be able to receive this important information that will facilitate your export process and free the smoothness of the compliance in 2025.

FAQs about LUT Number in GST

1. What is LUT number in GST?

LUT number is the Acknowledgement Reference Number (ARN) generated when you file your Letter of Undertaking online under GST.

2. How to check LUT number in GST portal?

Login → Services → User Services → View my submitted LUTs → Select year → View ARN.

3. What is LUT number full form?

LUT stands for Letter of Undertaking, and LUT number refers to its unique ARN reference.

4. Why is LUT number required?

It is proof of LUT filing, necessary for exports without IGST payment, customs clearance, and banking documentation.

5. Is LUT number different from ARN?

No. In GST, LUT number and ARN are the same reference number issued upon LUT submission.

6. Where to use LUT number?

In export invoices, shipping bills, customs documents, and bank forms for exports without tax payment.

7. Can I use LUT number for multiple exports?

Yes, within the valid financial year of filing.

8. Does LUT number expire?

The LUT (including its ARN) is valid for one financial year and must be renewed annually.

9. How to download LUT certificate with LUT number?

Under View submitted LUTs, click Download to save the LUT certificate containing your LUT number.

10. Is LUT number required for service exports?

Yes, it is required for both goods and service exports under GST without paying IGST.