pvtltd.co

Biz Advisory

GST LUT Filing & Export Refund

GST zero-rated export compliance — annual LUT filing on GST portal (Form RFD-11), IGST refund on export invoices, ITC refund on inputs for exports, and GSTR-1 export table reconciliation. Section 16 IGST Act (zero-rated supply), Rule 96 (IGST refund), Rule 89 (ITC refund), Form RFD-01, RFD-11 LUT, Table 6A GSTR-1, shipping bill linkage.

Reviewed by CA Harun Raaj, ICAI Reg. No. 238303·Last reviewed:
Starting from Discuss with usTypical timelineGST LUT & Export Refund

GST zero-rated export compliance — annual LUT filing on GST portal (Form RFD-11), IGST refund on export invoices, ITC refund on inputs for exports, and GSTR-1 export table reconciliation. Section 16 IGST Act (zero-rated supply), Rule 96 (IGST refund), Rule 89 (ITC refund), Form RFD-01, RFD-11 LUT, Table 6A GSTR-1, shipping bill linkage. We keep the work founder-friendly and evidence-led so the company can move without unnecessary back-and-forth.

What is included
  • • GST LUT & Export Refund scope review and action plan
  • • Document checklist and evidence review
  • • Drafting, computation, or filing support
  • • Submission support and acknowledgement tracking
  • • Follow-up on queries, corrections, or notices
  • • Closure notes and next-step reminders
Documents required
  • • Core records relevant to the transaction
  • • Any notice or approval already on file
  • • Financial or ownership evidence
  • • A contact person who can answer follow-up questions
Government fees

See the fee table below for the statutory filing charge and common delay logic.

Legal basis
  • • Section 128 of the Companies Act 2013
  • • Section 143 of the Companies Act 2013
  • • Section 44AA of the Income-tax Act 1961
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Process

How the service works

The workflow is built to be predictable: document collection, legal review, filing, and post-filing follow-through.

Step 1Scope

Confirm the scope

We map the exact service route to the trigger, form set, and documentary evidence so the work starts on the right footing.

Step 2Docs

Collect the records

We gather the company records, notices, or transaction documents needed for gst lut & export refund and check them for gaps.

Step 3Draft

Prepare the filing or memo

We draft the computations, filings, or advisory memo so the next person in the chain can review it quickly and confidently.

Step 4Close

Submit and track follow-up

We move the file through submission, keep the acknowledgement trail tidy, and handle any follow-up questions that come back.

AEO summary

GST LUT & Export Refund is the CA-led workflow that helps a Private Limited company stay compliant, file the right forms, and keep the record trail clean.

GST LUT Filing & Export Refund workflow

We start by checking the exact trigger, the legal route, and the documents that make gst lut & export refund executable for a Private Limited company. That keeps the filing or advisory work tied to the actual statutory path instead of a generic checklist.

Once the scope is locked, we prepare the working papers, filings, and follow-up notes so the matter can move without unnecessary back-and-forth. The goal is to make the process understandable for the founder, the finance team, and the reviewer.

  • • Scope mapping for gst lut & export refund
  • • CA-led document review and drafting
  • • Submission support and acknowledgement tracking

What this protects for the company

For a Private Limited company, the value is not just speed. It is also about keeping the record trail clean enough for banks, investors, regulators, and future diligence work.

A founder-friendly process lowers the chance of avoidable notices, rework, or missed deadlines while keeping the company aligned with the right section, rule, or circular in Biz Advisory.

  • • Cleaner compliance evidence for Biz Advisory
  • • Better preparation for diligence or audit
  • • Less last-minute chasing inside the finance team

Government fees

Fee breakdown

ItemFeeNotes
Professional engagementDiscuss with usThis work is scoped around the facts, documents, and the relevant filing or advisory route.
Connected filing or applicationAs per applicable scheduleAny statutory filing follows the relevant portal or authority fee table.

Timeline

Typical turnaround

Typical timeline usually means a annual turnaround, assuming documents are complete and any board or shareholder approvals are already in place.

Pricing note

Government fees depend on the exact filing route and any connected statutory filings.

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FAQ

Frequently asked questions

What is the difference between exporting under LUT and exporting on payment of IGST?
Section 16 of the IGST Act 2017 treats exports as zero-rated. Under LUT you export without paying IGST and claim refund of eligible ITC under Rule 89, while the payment route uses IGST upfront and refund under Rule 96.
Who is eligible to file a Letter of Undertaking under Rule 96A?
Rule 96A allows a registered person making zero-rated supplies to furnish LUT, except where the person has been prosecuted for tax evasion above the prescribed threshold. The eligibility test is therefore rule-based, not just business-sector based.
What is the time limit for filing a GST refund claim for exports?
Section 54 read with Rule 89 gives a two-year period from the relevant date for filing the refund claim. The export documents and shipping bills should be aligned to that clock.
How is refund computed for a service exporter with no input goods?
Rule 89(4) computes refund using net ITC and the turnover ratio, so service exporters with little or no input goods can still claim refund on eligible input-tax credits. The formula depends on the actual zero-rated turnover and the adjusted total turnover for the period.
What happens if LUT conditions are breached?
If the LUT conditions are breached, Rule 96A requires the exporter to pay the applicable IGST with interest under Section 50. The LUT route is conditional, not a permanent exemption from tax.

Canonical reference: https://www.pvtltd.co/services/export-gst-lut-refund

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Ready to move this filing forward?

We can help with the filing, the legal mapping, and the follow-up work that keeps the company compliant after submission.

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