Glossary · India export

Letter of Undertaking (LUT)

A GST filing that lets an exporter ship without paying IGST on the export.

What is Letter of Undertaking (LUT)?

Exports are zero-rated under GST. An exporter can either pay IGST on the export and claim it back, or file a Letter of Undertaking on the GST portal for the financial year and export without paying IGST, claiming a refund of input tax credit instead.

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