LUT lets exporters export without upfront IGST payment
Without LUT, exporters may need to pay IGST and claim refund later. LUT in Form RFD-11 is generally valid for one financial year and should be renewed at the beginning of the year.
Situations this page is built for
- New exporter setting up LUT for the first time.
- Annual LUT renewal due in April.
- LUT rejected due to demand or compliance issue.
- Software or IT services company exporting services.
- Freelancer receiving foreign client payments and needing export GST treatment.
Documents and details usually required
- GSTIN with export turnover history.
- IEC number for goods exporters.
- PAN of authorised signatory.
- No-pending-demand declaration.
- Digital signature or EVC for GST portal filing.
Process
Log in to GST portal
Use authorised signatory credentials.
Open Furnish LUT
Go through Services, User Services or Refunds depending on portal path.
Fill RFD-11
Select financial year and declaration details.
Submit
Use DSC/EVC and download acknowledgement.
Common mistakes
- Not renewing LUT at start of April.
- Using wrong financial year in form.
- Not linking IEC with GSTIN for goods exports.
- Filing with unresolved compliance issues.
How to use this page safely
GST LUT Filing for Exporters can depend on financial year, entity type, turnover, location, portal status, notice dates, transaction volume, documentation quality and whether prior filings were done correctly.
Use this page as preparation guidance. Before filing, responding, registering or appealing, share exact forms, notices, portal screenshots, amounts, due dates and prior acknowledgements with a qualified professional.
A strong WorkIndex quote should clearly state scope, assumptions, documents required, expected timeline, exclusions, and whether follow-up, correction filing or notice-response support is included.
How to compare WorkIndex responses
- Ask whether the expert has handled this exact service type, industry and portal workflow before.
- Confirm whether the quote includes filing only, advisory only, or also reconciliation, correction, response drafting and follow-up.
- Prefer experts who ask for records before final pricing instead of quoting blindly.
- For urgent matters, include statutory deadline, notice/order date, current portal status and financial exposure.
- Keep acknowledgement, computation, challan, report, working papers and communication trail after completion.
Keep these ready before requesting quotes
- PAN, Aadhaar, GSTIN, TAN, DIN, CIN, LLPIN, UAN or registration number as applicable.
- Portal login access or screenshots from Income Tax, GST, MCA, EPFO, ESIC, Startup India or other relevant portals.
- Previous filings, acknowledgements, challans, certificates, orders, notices, audit reports and working papers.
- Bank statements, invoices, contracts, payroll records, books export, rent agreements, transaction reports or board/investor documents relevant to the case.
- A short written summary of what happened, what deadline exists, what help you need and whether support can be remote or must be local.
How to get better quotes faster
- Mention whether you need a one-time filing, urgent correction, registration, audit, monthly retainer, appeal, or advisory review.
- Add approximate transaction count, employee count, turnover range, number of filings/years pending, and any notice deadline so experts can size the work properly.
- For accounting and bookkeeping pages, share the software used, number of bank accounts, monthly invoice count, GST status, payroll size and whether old cleanup is needed.
- For audit and diligence pages, share the review period, location count, materiality level, report format expected and who will consume the report: founder, investor, bank, board or tax department.
- For tax and GST disputes, upload or summarise the section/form/order number, demand amount, date of service, due date and current portal status before asking for a fee quote.
FAQs
Is LUT required every year?
Yes, LUT is typically furnished for each financial year.
Can I use old LUT for new financial year?
Do not rely on previous-year LUT for new-year exports; renew it for the relevant year.
What happens if I export without LUT?
You may need to pay IGST and claim refund later, depending on facts.
Can WorkIndex help file LUT and set a renewal reminder?
Yes. Mention GSTIN, export type and urgency when posting.