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GST · GST Registration & Amendments

GST LUT Filing

File the Letter of Undertaking (LUT) annually for zero-rated exports without payment of integrated tax.

Managing cross-border trade and tax compliance can feel overwhelmingly complex. You need certainty that your export revenue is optimized, allowing you to focus entirely on growth.

The GST Letter of Undertaking (LUT) filing is crucial for businesses engaged in zero-rated exports. Simply put, it allows exporters to ship goods or services outside India without paying integrated tax upfront, provided they meet specific compliance requirements. Failing to file this correctly can lead to significant delays and unnecessary cash outflows.

Our service ensures your LUT is filed accurately and kept compliant with the latest GST regulations. We manage the entire process, ensuring you maintain uninterrupted zero-rated status while maximizing your working capital efficiency.

Why it matters

Fear of incorrect filing leading to blocked export funds.

Difficulty tracking annual statutory changes in GST law for exports.

Worry about missing crucial deadlines that impact tax status.

Complexity of reconciling cross-border trade documentation with local filings.

What's Included

Service scope & deliverables.

  1. 01

    Annual review and preparation of the Letter of Undertaking (LUT) filing.

  2. 02

    Verification of zero-rated export eligibility under current GST guidelines.

  3. 03

    Coordination of necessary supporting documents related to your outward supply chain.

  4. 04

    Compliance advisory on changes in India's GST framework impacting exports.

  5. 05

    Timely submission and maintenance of the LUT record with the relevant authorities.

Our Process

How we deliver this service.

01Initial consultation

We review your requirements and establish the scope of work.

02Documentation review

We collect and analyse all relevant documents and information.

03Execution & filing

Expert team prepares, reviews, and submits all required work.

04Completion & handover

Final deliverables provided with a compliance summary and next steps.

Why PNPC Global

With 42 years of experience, PNPC Global brings deep expertise across both Indian and UAE tax landscapes. Our integrated approach ensures that your export compliance is handled not just locally, but also considering international trade structures (DTAA). You receive partner-level attention for a seamless, reliable filing process.

Gain the confidence of knowing your export tax structure is fully optimized and compliant. This allows you to confidently expand your market reach without worrying about regulatory hurdles or blocked funds.

Frequently asked
Is the LUT applicable only for physical goods?
No, the LUT can cover both goods and services provided as zero-rated exports, ensuring comprehensive coverage of your international trade.
What happens if my export volume changes significantly?
We advise on the necessary amendments to your existing LUT filing to reflect any changes in your operational scope or export profile.

Jurisdictions

🇮🇳
India

Chennai · Bangalore · Hyderabad

🇦🇪
UAE

Dubai · Al Karama

Get this service

Ready for tax certainty? Let's schedule a quick chat about optimizing your zero-rated export process today.

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