LUT REGISTRATION
LUT Registration (Letter of Undertaking)
LUT Registration is a mandatory requirement under the Goods and Services Tax (GST) Act for exporters in India. A Letter of Undertaking (LUT) enables businesses to export goods or services without paying Integrated GST (IGST), facilitating smoother export operations, improved cash flow, and compliance with GST regulations.
At Sharma and Sharma Associates, we provide end-to-end assistance in obtaining LUT Registration. Our experts manage documentation, application filing, and verification processes, ensuring your business remains fully compliant with GST provisions while enabling you to focus on expanding your exports and global trade operations efficiently.
Benefits of LUT Registration
1
Zero IGST on Exports – Export goods or services without paying IGST upfront.
2
Faster Export Proces – Reduces delays at customs and simplifies documentation.
3
Compliance with GST Law – Ensures adherence to legal requirements for exports.
4
Improved Cash Flow – Avoids blocking working capital for IGST payments.
5
Ease of Filing – Single application process for multiple exports during the financial year.
Who Should Apply for LUT Registration
- Goods exporters registered under GST
- Service providers exporting services under GST
- Manufacturers, traders, and e-commerce sellers supplying goods outside India
- IT & ITES companies exporting software or services
Documents Required for LUT Registration
GSTIN of the exporter
PAN card of the business
Bank account details or cancelled cheque
IEC (Import Export Code) for goods exporters
Authorized signatory details
Validity of LUT
1
LUT is valid for one financial year.
2
Validity period runs from April to March.
3
New LUT must be filed each year.
4
Required before commencing exports annually.
Why Choose Sharma and Sharma Associates
Expert guidance for LUT Registration under GST
Hassle-free end-to-end filing and approval process
Assistance with export compliance and documentation
Timely registration to avoid export delays
Process of LUT Registration
Application Preparation
Collect all necessary business and GST details.
Online Filing
Submit the LUT application through the GST portal.
Verification
GST authorities verify the application and credentials.
Issuance of LUT
Once approved, a valid LUT is issued for the financial year.
Let's talk!
CONTACT
Tel: 1234567890
Email: demo@gmail.com
ADDRESS
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