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GST LUT Filing for Exporters

Supply goods or services to SEZ units without paying Integrated GST upfront, and file Form GST RFD-11 online.

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GST LUT Filing Services

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GST LUT Filing Services for Exporters in India

Exporters and businesses supplying goods or services to Special Economic Zone units can use a Letter of Undertaking to make eligible zero-rated supplies without paying Integrated GST upfront. Digital Filing provides professional GST LUT filing services for exporters, freelancers, software companies, consultants, manufacturers, traders, service providers, firms, LLPs, and companies across India. Our experts verify eligibility, prepare Form GST RFD-11, complete the declarations, and file the LUT through the GST Portal.

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~ Frequently Asked Questions ~

Got Questions? We Have Answers

Everything you need to know about our GST LUT process.

01
Who is eligible to file a GST LUT?
A GST-registered person making eligible zero-rated supplies may generally file an LUT, provided the person is not excluded because of prosecution for tax evasion exceeding the prescribed limit.
02
Is GST LUT filing required every year?
Yes. An LUT is valid for the financial year in which it is furnished. A fresh Form GST RFD-11 should be filed for each new financial year.
03
Can freelancers and service exporters file an LUT?
Yes. Eligible GST-registered freelancers, consultants, software exporters, agencies, and other service exporters may furnish an LUT to export services without paying IGST upfront.
04
When should an LUT be filed?
The LUT should be furnished before making the applicable export or eligible SEZ supply without payment of Integrated GST.
05
Can GST LUT filing be completed online?
Yes. Form preparation, declarations, signing, submission, ARN generation, and acknowledgement download can be completed through the GST Portal.
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