Letter of Undertaking (LUT)

LUT Filing & Export Compliance

Letter of Undertaking (LUT) enables exporters to supply goods or services without payment of IGST.

Compliance includes:

  • Annual LUT filing on GST portal

  • Adherence to export timelines

  • Realization of export proceeds within prescribed period

  • Maintenance of export documentation

Failure to comply with LUT conditions may result in tax liability with interest.

Timely LUT filing ensures smooth export operations and avoids working capital blockage.

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