Exporters are generally subject to IGST at the time of supply. However, by filing an LUT:

• You can export without paying IGST.
• Avoid the burden of claiming IGST refunds later.
• Speed up the overall export process.
• Comply with Section 16 of the IGST Act and Rule 96A of the CGST Rules.

Note: If LUT is not filed, you’ll be required to pay IGST and then claim a refund, which can be time-consuming and impact working capital.

The following businesses must file LUT:

Any GST-registered taxpayer intending to export without payment of IGST must file LUT using Form GST RFD-11 on the GST Portal.

Filing a GST LUT (Letter of Undertaking) is a major advantage for Indian exporters. It allows businesses to export goods or services without paying IGST, resulting in better cash flow, simplified compliance, and faster business growth.

At Mequintrax, we help exporters unlock these benefits quickly through accurate, efficient LUT filing.

• No IGST Payment on Exports

Exporters can supply goods or services without paying Integrated GST (IGST), which would otherwise be payable upfront on zero-rated supplies. This eliminates the need to block working capital.

• No Refund Delay or Claims Process

By using LUT, you avoid the cumbersome IGST refund process. There’s no need to wait for tax refunds—reducing paperwork, follow-ups, and delays in receiving funds.

• Improved Cash Flow

Not paying IGST at the time of supply helps maintain liquidity. Exporters can reallocate resources toward production, logistics, and growth.

• Required for SEZ & Overseas Supply

Businesses supplying to Special Economic Zones (SEZs) or exporting outside India must file LUT to avoid paying tax on zero-rated supplies.

• Annual Filing – Simple and Quick

Once filed, a LUT is valid for the entire financial year. With Mequintrax, your LUT filing takes just 24 hours and is done 100% online.

• Ensures GST Compliance

LUT filing helps you stay compliant with GST laws as per Rule 96A of the CGST Rules and Section 16 of the IGST Act. Avoid legal penalties or IGST liabilities on exports.

To complete your LUT filing with Mequintrax, you’ll need:

• GST Registration Certificate
• PAN Card of the entity
• Authorized signatory’s Aadhaar and PAN
• Copy of previous LUT (if available)
• KYC of Authorized Signatory
• Export-related invoices (optional, if asked)