RRaghuAudit desk
Letter of Undertaking for exports

LUT Filing in Bangalore.

File the Letter of Undertaking (LUT) so exporters and SEZ suppliers can supply without paying IGST upfront. The LUT is renewed at the start of each financial year.

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What this covers

LUT eligibility check
Annual LUT filing on the portal
Linkage with IEC and export records
Documentation for zero-rated supply
Renewal reminders each financial year

Records needed

Documents usually requested.

A typical gst checklist — confirmed for your case before work starts.

GST login access or authorization
Sales and purchase invoices
E-way bill and e-invoice data where applicable
Bank statements and expense records
Previous GST returns and notices, if any

Process

How Raghu follows through.

The same disciplined flow used across gst services.

1

Collect monthly sales, purchase and expense data

2

Reconcile invoices, ITC and books

3

Prepare return summary for confirmation

4

File returns and track challans, notices or refunds

FAQs

LUT Filing — common questions.

Who should file an LUT?

Exporters of goods or services and SEZ suppliers who want to supply without paying IGST and claiming refund later.

How often is an LUT filed?

Once per financial year, ideally before the first export of the year.

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Enquiry

Ask about lut filing.

Share the company name, any GST/PAN details and your timeline. The enquiry is stored as a lead for follow-up.

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