LUT Filing service by Rasp International

LUT Filing Service

₹2,000

File your Letter of Undertaking so you can export without paying IGST upfront. Reserves your filing slot.

Description
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Product Overview

A precision compliance service for preparing and filing the Letter of Undertaking (LUT) on the GST portal. This mandatory filing enables eligible GST-registered exporters to execute zero-rated supply shipments without the upfront payment of Integrated Goods and Services Tax (IGST).

Technical Specifications & Included Assets

Eligibility Verification: Audit of exporter profile for LUT applicability under current GST laws.
Document Collation: Specific list generation for authorized signatory and witness KYC.
Managed Submission: End-to-end preparation and filing on the GST portal.
Status Confirmation: Delivery of the official Application Reference Number (ARN) and acknowledgement.
Lifecycle Management: Validity mapping and corporate renewal reminders.

Key Advantages & Expert Application

Protects Working Capital: By securing the LUT prior to invoicing, exporters legally bypass the requirement to lock capital in IGST payments and subsequent lengthy refund cycles.
Prevents Audit Penalties: Raising a zero-rated export invoice without an active ARN is a strict compliance violation. This service ensures absolute alignment between the invoice date and portal validity.

Fulfillment Workflow

Secure establishment of agreed GST portal access and document transfer.
Following full document receipt, the LUT application is drafted and submitted online.
The generated acknowledgement and validity window are handed over to the client's accounts desk.

Frequently Asked Questions

What is a Letter of Undertaking (LUT) and why is it mandatory?

An LUT is a statutory declaration filed by an eligible exporter allowing them to export goods or services without paying IGST upfront (zero-rated supply). Failing to file an LUT before issuing an export invoice results in severe tax notices and blocked refund processing.

What is the standard turnaround time for LUT activation?

Execution commences upon receipt of complete KYC and portal access. If the core GST registration profile is clean, portal acceptance is highly accelerated. Delays are almost always caused by pending profile amendments or inactive authorized signatories.

Is it legally permissible to ship cargo while the LUT application is pending?

No. Executing a shipment without an active, finalized LUT results in immediate, unplanned IGST liabilities. Commercial invoices must strictly align with an active LUT ARN; backdating documentation is a severe compliance risk.

What are the operational consequences of an expired LUT?

LUT expiration is a silent failure. If internal teams continue to issue zero-rated invoices post-expiration, the firm faces direct tax demands and blocked export privileges. We track validity to enforce timely renewals.

Should my firm file for a Bond instead of an LUT?

The majority of standard exporters utilize the LUT pathway. Bonds are explicitly mandated only in specific scenarios defined by GST rules (e.g., past tax evasion penalties). We verify exact eligibility to prevent improper filings.