LUT for GST export of services: what it is and how to file on the portal

Last updated 14 Oct 2026 · India

Short answer. If you export goods or services without payment of IGST, you furnish a Letter of Undertaking (LUT) on the GST portal instead of executing a bond (when you are eligible). The portal guide covers furnishing the LUT under the refund / export instructions (GST portal: Furnishing of Letter of Undertaking). File it before you make zero-rated supplies without IGST for that period; keep the acknowledgement. Freelancers and agencies exporting IT/ITeS commonly need an LUT once they are GST-registered for exports.

Why LUT exists

Exports are zero-rated under IGST. You can either pay IGST and claim a refund, or supply without paying IGST against an LUT/bond and then claim a refund of accumulated input tax credit where eligible. The LUT is the lighter option for most compliant exporters.

What to do on the portal

Log in at gst.gov.in with the GSTIN you use for exports.
Open the LUT / bond option under the services / refunds area described in the Furnishing of Letter of Undertaking guide.
Fill the financial year, declare eligibility, and submit with the authorised signatory's DSC or EVC as the portal requires.
Download the acknowledgement and note the validity period (typically the financial year you selected).
On export invoices, follow the portal rules for zero-rated supplies without payment of tax (including the right document type).

Common mistakes

Exporting first, filing LUT later. File the LUT before zero-rated supplies without IGST.
Using an expired LUT after the financial year ends — renew for the new year.
Wrong GSTIN when you have more than one registration.
Assuming LUT replaces GST registration. You still need registration and returns; LUT only covers the without-IGST export route.
Mixing up refund of IGST paid vs ITC refund under the LUT route — pick one method per supply as the rules require.

Checklist

GST registration active for the export state
LUT filed and acknowledged for the current financial year
Export invoices marked as zero-rated without payment of tax
FIRC / payment evidence retained
GSTR-1 / GSTR-3B show the exports correctly

Frequently asked questions

What is an LUT in GST?

A Letter of Undertaking filed on the GST portal so you can export goods or services without paying IGST, subject to the conditions in the CGST/IGST rules.

Where do I file the LUT?

On the GST portal; follow the official user guide “Furnishing of Letter of Undertaking” at tutorial.gst.gov.in.

Do freelancers exporting services need an LUT?

If they are GST-registered and want to export services without paying IGST, yes — an LUT (or bond) is the usual route.

Does an LUT last forever?

No. It is furnished for a financial year (or as the portal form specifies). File again for the next year before you continue LUT supplies.

Official sources

Not tax or legal advice. This is a free explainer of public rules; deadlines and rules can change by notification, so confirm on the official portal or with your CA before you file. Last checked 14 Oct 2026.

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