GST Export Compliance

LUT / Bond Filing under GST

Export without paying IGST — we file and renew your Letter of Undertaking or Bond on the GST portal, end-to-end.

⚠️

Exporting without a valid LUT means paying IGST upfront

A lapsed or missing LUT blocks working capital in IGST refund cycles — correct filing eliminates this entirely.

Our Support

What We Handle

Complete LUT and Bond filing support — eligibility check, portal filing, ARN tracking, renewal management, and resolution of any GST department queries.

LUT filing on GST portal — annual renewal management

Bond filing where LUT is not permitted

GST portal issue resolution & ARN tracking

LUT validity monitoring & proactive renewal

Assistance with LUT rejection or deficiency notices

Advisory on LUT vs Bond — correct route selection

Coverage Areas

Three-Layer Filing Support

📄LUT Filing

Annual LUT filing on GST portal (Form RFD-11)

ARN generation & acknowledgement tracking

LUT validity period monitoring & renewal alerts

Resolution of portal errors or deficiency notices

🔒Bond Filing

Bond filing for exporters not eligible for LUT

Surety bond & bank guarantee coordination

Bond amount calculation as per GST rules

Running bond management for continuous exports

✅Compliance & Advisory

Eligibility check — LUT vs Bond determination

Prosecution clause check for LUT eligibility

GSTR-1 & GSTR-3B alignment for zero-rated exports

Advisory on export under bond vs LUT for SEZ supplies

LUT typically processed within 45–50 working days on the GST portal

Why It Matters

Risks of No Valid LUT

IGST paid upfront — working capital blocked in refund

Export shipments delayed due to GST non-compliance

GST notices for zero-rated supply without LUT/Bond

Input tax credit refund complications without LUT

📌

A valid LUT is one of the simplest and highest-impact compliance steps for exporters — it eliminates IGST payment on every export shipment for the entire financial year.

Checklist

Documents Required

GST registration certificate (GSTIN)

PAN card of business & authorized signatory

IEC (Importer Exporter Code) certificate

Previous year LUT copy (for renewal)

Digital Signature Certificate (DSC) or EVC

Board resolution / authorization letter

How It Works

Our LUT Filing Process

Eligibility Check

We verify your eligibility for LUT — checking prosecution status, GST compliance, and export track record to confirm LUT vs Bond route.

Document Collection

Required documents — GSTIN, PAN, IEC, authorization letter, and DSC — collected and verified before portal filing.

LUT / Bond Filing

Form RFD-11 filed on the GST portal for LUT, or bond document prepared and submitted for Bond filing as applicable.

ARN & Acknowledgement

Application Reference Number (ARN) generated and tracked. Acknowledgement obtained confirming LUT acceptance.

Issue Resolution

Any GST portal errors, deficiency memos, or queries from the department handled promptly to avoid export delays.

Renewal Management

LUT validity tracked annually. Renewal filed proactively before expiry — no gaps in your zero-rated export authorization.

Our Edge

Why Choose ND Global?

No IGST Blockage

Correct LUT filing ensures exports are zero-rated — no IGST payment, no refund cycle, no working capital lock-in.

Rejection-Free Filing

Eligibility verified before filing — preventing LUT rejections that delay exports and create compliance gaps.

Renewal Tracked

We monitor LUT validity and file renewal proactively — ensuring no lapse during the financial year.

Portal Issues Resolved

GST portal errors, ARN delays, and deficiency notices handled directly — no back-and-forth for you.

FAQs

Frequently Asked Questions

Zero-Rated Export Compliance

Export Without Paying IGST

File LUT or Bond correctly and avoid IGST blockage on every export shipment — we handle filing, renewal, and all portal issues.

File LUT / Bond

Free consultation · 1–3 day processing