When Changes Required

There are multiple reasons a firm can decide to change its registered office. Stakeholders and the committee of directors have the power to choose the area of the registered office.

The only explanation required is their satisfaction. Although, in some scenarios, a need occurs to shift the registered department area from one place to another.

Firms are expected to shift their registered office address when it is growing at a rapid pace and the office area and infrastructure does not suit the company’s present location.
If the Firm is in the final months of its lease or rent and they are planning to rent another office at the lease in a better locality.
If a firm is planning to expand its business for employment development and hence planning to change its registered office to an area where it can examine the required possibility
If another firm is buying out your firm, the enrolled office address will be bound to change.

File Your LUT Under GST & Export Without Paying Tax!

Letter Of Undertaking (LUT)

Benefits OfFiling LUT (Letter of Undertaking) Under GST

Export Without Paying IGST

Filing LUT allows exporters to make zero-rated exports without paying IGST upfront, improving cash flow.

No Need for Refund Claim on IGST

Avoid the time-consuming process of claiming refunds on tax paid during export.

Faster Export Processing

Exports become quicker and smoother as tax barriers are removed at the time of supply.

Improves Working Capital

Since there’s no upfront tax payment, businesses retain more liquidity to run and grow their operations.

Mandatory for Service Exporters

For IT, BPOs, and freelancers offering services abroad, filing LUT is a must to avoid unnecessary tax payments.

Valid for One Financial Year

Once filed, LUT remains valid for the entire financial year — saving time and repeated paperwork.

Eligibility CriteriaFor Filing LUT Under GST

Only businesses registered under GST are eligible to file LUT for zero-rated supplies.

LUT can be filed by exporters of goods or services and suppliers to SEZ units or developers.

The applicant should not have been prosecuted for any tax evasion exceeding ₹2.5 crore under GST or any existing tax law.

The taxpayer should be regular in filing GST returns and compliant with GST rules.

DocumentRequired

GST Registration Certificate

A valid GSTIN of the exporter/applicant.

PAN Card of the Business

For identity and tax verification purposes.

Authorized Signatory’s Aadhaar & PAN

Used for verification and digital authentication on the GST portal.

Digital Signature Certificate (DSC) or EVC

Required for submission, especially for companies and LLPs.

Previous LUT Copy (if applicable)

If renewing an existing LUT, submit the copy of the previous year’s LUT.

Process To Follow For Registration

Registering your Letter Of Undertaking (LUT) is simple and streamlined. Just follow these four easy steps to get started legally, build trust, and operate your business with a registered identity.

1. Start Application

Share basic info about your business.

2. Add Documents

Attach ID, address, and business proof.

3. Verify and Approve

We check everything before submission.

4. Launch with License

Get your certificate and start operations.

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CFO, TechNova Solutions Pvt. Ltd.

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Founder & CEO, InnovateX Technologies

We trust All India tax Filing for all our tax filings, audits, and financial planning. Their timely advice and precision-driven approach have been invaluable to our business.

Rahul Verma

Managing Director, Zenith IT Services

Frequently asked Questions

What should be filed in the letter of undertaking?

GSTIN and Name (Legal Name) of the Taxpayer will be prefilled based on login. The Taxpayer needs to select the financial year for which LUT is being filed, enter the name, address, and occupation details of two independent and reliable witnesses.

Is it mandatory to record them manually approved LUT in online records?

It is not mandatory, but if the Taxpayer wants to record the manually approved LUT to be available in online records, he can furnish it with the online application.

Who has to sign the LUT application?

Primary authorized signatory/Any other Authorized Signatory needs to sign and file the verification with DSC/EVC. The authorized signatory can be the working partner, the managing director, or the proprietor or by a person duly authorized by such operating partner or Board of Directors of such company or proprietor to execute the form.

Is it possible to view the LUT application after filing?

Yes, the Taxpayer will be able to see his LUT after filing.

What is a DigitaHow would I know that the process of furnishing the LUT has been completed? l Signature Certificate?

After successful filing, the system will generate ARN and acknowledgment. You will be informed about successful filing via SMS and Email, and you can also download the acknowledgment as a PDF.

Is it mandatory to file GST LUT?

It is mandatory to furnish the Letter of undertaking (LUT) to export the goods, services, or both without paying the IGST.

What happens when the exporter fails to furnish the LUT?

In case if the exporter fails to provide the LUT then he has to pay the IGST or furnish an export bond.