GST LUT Form
Export Without Paying IGST – File LUT Easily with OSBS Accounting Solutions Private Limited
If you're an exporter or supply goods/services to SEZ units, you can export without payment of IGST by filing a Letter of Undertaking (LUT) under GST. Filing LUT helps businesses avoid blocking of working capital in tax payments and claim refunds later.
OSBS Accounting Solutions Private Limited provides complete assistance in preparing and filing your GST LUT Form online — ensuring quick, error-free compliance and saving your valuable time.
What is a GST LUT Form?
LUT (Letter of Undertaking) is a document filed online via the GST portal by registered taxpayers who wish to export goods or services without paying IGST. It is a declaration that the exporter will abide by all GST rules and export within the prescribed time.
Who Can File LUT Under GST?
Any registered taxpayer making zero-rated supplies (export or to SEZ)
Exporters who have not been prosecuted for tax evasion of over ₹2.5 crore
Applicable for both goods and services
Benefits of Filing LUT
Export without upfront payment of IGST
Avoid the burden of claiming IGST refunds
Saves time, cost, and effort
Simplifies the export process
Valid for the entire financial year once filed
Documents Required
GST Registration Certificate
PAN and Aadhaar of authorized signatory
Previous LUT (if applicable)
Business letterhead
Digital Signature (DSC) or EVC for filing
How OSBS Helps in LUT Filing
Preparation and submission of LUT application on GST portal
Assistance with required documents and declarations
Follow-up and confirmation of successful submission
Renewal alerts and annual support
Why Choose OSBS Accounting Solutions Private Limited?
Fast and accurate LUT filing services
Experienced GST compliance professionals
Transparent and affordable pricing
Dedicated support throughout the year
Trusted by exporters and SEZ suppliers across sectors
Export Smart. Export Without Paying IGST. File Your LUT Today with OSBS.
