Overview
Overview
Exporters of goods and services, and suppliers to SEZs, can generally make zero-rated supplies without paying IGST by furnishing a Letter of Undertaking.
We file the LUT, align your invoicing and track annual renewal.
Who this is for
- Exporters of goods
- IT and service exporters
- Suppliers to SEZ units
Scope of work
The precise scope is confirmed in writing for each engagement. It typically includes:
- Eligibility check
- Filing of LUT on the GST portal
- Invoice format review
- Annual renewal reminders
Documents usually required
- 01GSTIN login access
- 02Details of witnesses and authorised signatory
- 03Previous LUT, if any
We share a checklist specific to your case. Please do not send identity or financial documents by email — existing clients can upload them securely through the client portal.
How we work
- 1
Initial discussion
We understand your situation, the period involved and what you need from the engagement.
- 2
Scope & document list
You receive a written scope and a checklist of the information we need.
- 3
Preparation & review
Our team prepares the work, which is then reviewed by a senior professional.
- 4
Your approval
We walk you through the outcome and obtain your confirmation before anything is filed or issued.
- 5
Completion & records
Filing or delivery is completed as applicable, and acknowledgements and working papers are shared or retained.
Frequently asked questions
Does the LUT need to be renewed?
An LUT is furnished for a financial year and needs to be renewed for the next year.
Last updated 11 Oct 2026. This page is general information, not professional advice. Applicability depends on your facts and the law in force; we do not guarantee any particular outcome, saving, registration or approval.