LUT under GST | Complete Online Process Step by Step | Export Without IGST | Documents Required

In this video, we explain LUT (Letter of Undertaking) under GST in a complete practical and step-by-step manner.
This video is specially made for exporters, accountants, GST practitioners, students, and business owners who want to export goods or services without payment of IGST.

You will learn:

What is LUT under GST

Why LUT is required for export

Who can apply for LUT

Validity of LUT

Complete online filing process on GST portal

List of documents required for export under LUT

How to export without IGST legally

Important points to mention on export invoice

🔹 What is LUT under GST?

LUT (Letter of Undertaking) is a declaration filed on the GST portal that allows exporters to export goods or services without payment of IGST, subject to GST rules.

🔹 Why LUT is Important for Export?

✔ No IGST payment on export
✔ No blockage of working capital
✔ Easy and fast export process
✔ Avoid refund delays

🔹 Who Can Apply for LUT?

✔ Any GST registered exporter
✔ Exporter of goods or services
✔ No prosecution involving tax evasion above ₹2.5 crore in last 5 years

🔹 Validity of LUT

📅 LUT is valid for one financial year only
📌 Fresh LUT must be filed every year

🔹 Documents Required for LUT under GST

Although no physical documents are uploaded, you must have:

GST Login ID & Password

PAN Card

Registered Address details

Authorized Signatory details

Valid DSC or EVC access

🔹 Step by Step LUT Online Filing Process

1️⃣ Login to gst.gov.in
2️⃣ Go to Services → User Services → Furnish LUT
3️⃣ Select Financial Year
4️⃣ Read and accept declarations
5️⃣ Submit using DSC or EVC
6️⃣ ARN generated instantly

🔹 After LUT Approval

✔ Mention LUT ARN number on export invoice
✔ Export goods/services without IGST
✔ File GSTR-1 and GSTR-3B properly

🎯 This Video is Useful For:

Exporters

CA / CS / Accountants

GST Practitioners

Commerce & Finance Students

Import-Export Business Owners

📌 Related Videos (Must Watch)

🔹 IEC Code Registration Process
🔹 Export Invoice under GST
🔹 Shipping Bill & EGM Explained
🔹 GST Export Refund Process
🔹 LUT vs Bond under GST

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