Introduction
Under India’s GST framework, exporters must meet certain compliance requirements before they can supply goods or services without paying IGST. Two essential tools make this possible:
Letter of Undertaking (LUT) and GST Bond.
These mechanisms ensure smooth, tax-free exports while allowing the government to safeguard revenue.
At FilingPool India, we help businesses across Delhi, Lucknow, and all major Indian cities file LUTs and execute GST Bonds quickly and accurately. Whether you are a startup exporter, MSME, freelancer, service-based business, or a large manufacturing company, our experts ensure a seamless filing experience with:
- Error-free documentation
- Same-day approval
- End-to-end support
- Yearly filing reminders
With thousands of successful filings, FilingPool India has become a trusted partner for exporters who aim for operational efficiency and strong financial control.
What Is LUT Under GST?
A Letter of Undertaking (LUT) is a declaration that exporters file every year if they want to export goods or services without paying IGST.
What LUT Allows You To Do
- Export goods without IGST
- Export services without IGST
- Supply to SEZ units without IGST
- Claim zero-rated benefits without blocking working capital
A LUT is valid for one financial year and must be renewed annually. Exporters in Delhi, Lucknow, Mumbai, Chennai, Kolkata, Bengaluru, and all other cities can easily file LUT online through FilingPool.
What Is a GST Bond?
If a business is not eligible to file LUT, it must furnish a GST Bond along with a Bank Guarantee.
This applies mainly to businesses that:
- Have a prosecution history
- Face specific GST compliance restrictions
- Do not meet LUT eligibility criteria
Why GST Bond Is Needed
A GST Bond ensures that:
- Exporters follow GST regulations
- The government can recover IGST dues if compliance fails
- Zero-rated benefits are accessed safely by eligible businesses
FilingPool India prepares and submits GST Bonds with complete support, including drafting, notary, and bank guarantee coordination.
Who Needs to File LUT Under GST?
You can file LUT if you are:
- A goods exporter
- A service exporter
- A supplier to SEZ units
- A freelancer exporting digital services
- An e-commerce exporter
- A manufacturing or trading company dealing globally
- A startup or MSME in Delhi, Lucknow, or any other city
Eligibility Condition
You must not have been prosecuted for tax evasion exceeding ₹250 lakh.
If this condition is not met, you must file a GST Bond instead.
Difference Between LUT and GST Bond Under GST
| Feature | LUT | GST Bond |
| Eligibility | Compliant exporters | Exporters with legal or compliance issues |
| Bank Guarantee | Not required | Mandatory |
| Cost | Free | Requires cost for bank guarantee + stamp paper |
| Validity | One financial year | Until obligations are fulfilled |
| Process | Easy, fully online | Slightly longer, paperwork involved |
| Ideal For | MSMEs, startups, freelancers | Restricted or high-risk exporters |
Benefits of Filing LUT Under GST
- Export without paying IGST
- Improved cash flow and reduced financial stress
- Eliminates the need for IGST refund filing
- Faster shipping and export clearance
- Helps MSMEs and startups stay competitive
- Easier international trade compliance
- Essential for exporters in Delhi, Lucknow, and across India
Documents Required for LUT Filing
FilingPool India helps collect, review, and prepare all required documents:
- PAN card of business
- GST Registration Certificate (GSTIN)
- Aadhaar & PAN of authorized signatory
- Import Export Code (IEC)
- Cancelled cheque or bank details
- Previous year’s LUT (if applicable)
- Board Resolution / Authorization letter
How FilingPool India Helps You File LUT Quickly
Our online process is built to save time and avoid errors:
1. Document Collection
Send documents via WhatsApp, email, or upload.
Our team verifies and organizes them instantly.
2. Draft Preparation
We prepare the LUT draft as per GST guidelines and ensure complete accuracy.
3. Online LUT Filing
Using your DSC/e-sign, we submit the LUT on the GST portal.
4. Approval & Delivery
You receive the approved LUT within 1–24 hours—often on the same day.
We also provide free yearly reminders for LUT renewal, ensuring uninterrupted zero-rated supplies.
GST Bond Filing Services at FilingPool India
Businesses needing a GST Bond get full support, including:
- Preparing GST Bond in the correct format
- Assisting with bank guarantee requirements
- Coordinating with notary services
- Online submission on the GST portal
- Providing filing acknowledgement
- Compliance assistance for follow-up requirements
This service is especially useful for exporters in Delhi, Lucknow, Noida, and Gurgaon, where regulatory compliance needs are high.
Validity & Renewal of LUT
- LUT remains valid for one financial year
- Must be renewed every April for continued IGST-free exports
- Exporting without a valid LUT may result in IGST liability
- FilingPool India sends reminders to ensure timely renewal
Common Mistakes Exporters Should Avoid
- Not renewing LUT on time
- Incorrect financial year selection
- Missing or wrong documents
- Errors in the authorized signatory details
- Filing LUT close to export dates
- Uploading incorrect attachments
Our expert filing team ensures these mistakes never occur.
Why Choose FilingPool India for LUT & Bond Filing
✔ Fastest approval—LUT filed and approved within 1–24 hours
✔ Online service—No physical visits required
✔ Affordable pricing—No hidden charges
✔ Expert assistance for all GST matters
✔ Trusted by exporters across Delhi, Lucknow, and India
✔ Secure document handling and storage
✔ Dedicated GST support team
We make GST compliance simple, accurate, and hassle-free.
Frequently Asked Questions (FAQ)
1. What is the validity of a GST LUT?
One financial year. It must be renewed annually.
2. Can services be exported without IGST?
Yes, but only if a valid LUT is filed.
3. Who cannot file LUT under GST?
Businesses prosecuted for tax evasion above ₹250 lakh.
4. Is a bank guarantee needed for LUT?
No. Bank guarantees are only for GST Bonds.
5. How long does LUT approval take?
Usually within a few hours when filed through FilingPool India.
