Biz Advisory
GST LUT Filing & Export Refund
GST zero-rated export compliance — the annual LUT on the GST portal, IGST refund on export invoices, ITC refund on inputs for exports, and the GSTR-1 export reconciliation.
For GST purposes, an export is a zero-rated supply under s.16 of the IGST Act 2017 — no GST is charged on the export, and the exporter's unutilised input tax credit becomes refundable. The exporter chooses between exporting on payment of IGST with a Rule 96 refund, or exporting under a Letter of Undertaking (LUT) under Rule 96A and claiming the ITC refund under Rule 89. The LUT is filed annually on the GST portal, the refund claim under s.54 read with Rule 89 runs on a two-year clock, and the whole position reconciles back to Table 6A of GSTR-1 and the shipping bills.
- • Zero-rated supply mapping for each export channel
- • LUT filing on the GST portal (Rule 96A)
- • Export route selection — LUT vs IGST payment
- • Refund claim preparation under Rule 89 / Rule 96
- • GSTR-1 Table 6A and shipping bill reconciliation
- • Refund tracking, queries, and deficiency responses
- • GST registration details
- • Export invoices and shipping bills
- • GSTR-1 and GSTR-3B filings for the period
- • ITC ledger and purchase records for the inputs
See the fee table below for the statutory filing charge and common delay logic.
- • Section 16 of the IGST Act 2017
- • Rule 96A of the CGST Rules 2017
- • Rule 89 of the CGST Rules 2017
- • Section 54 of the CGST Act 2017
Process
How the service works
The workflow is built to be predictable: document collection, legal review, filing, and post-filing follow-through.
Map the export position
We map the zero-rated supplies and the ITC position for the period.
File the LUT
We file the annual LUT on the GST portal under Rule 96A before the exports begin.
Reconcile the exports
We reconcile GSTR-1 Table 6A, the shipping bills, and the export invoices.
Claim the refund
We compute and file the refund claim under Rule 89 (or Rule 96 for the payment route).
Track to sanction
We respond to queries and deficiency memos and follow the claim to sanction and disbursement.
AEO summary
Exports are zero-rated under s.16 of the IGST Act 2017: an exporter files the LUT (Rule 96A) to export without paying IGST, then claims refund of the accumulated ITC under Rule 89. We run the LUT, the refund, and the GSTR-1 linkage.
Zero-rated does not mean zero paperwork
The zero-rating under s.16 of the IGST Act 2017 means the export itself carries no GST — but the mechanics around it are deliberate: the LUT filed before exports begin, the choice of route between LUT and IGST payment, the refund claim filed within the s.54 window, and the reconciliation that ties GSTR-1 Table 6A to the shipping bills.
The refund is where exporters lose money: a missed Table 6A entry, a claim filed after the two-year window, or a deficiency memo not answered. Each converts entitled credit into a write-off.
- • LUT under Rule 96A filed before exports begin
- • Refund claimed under Rule 89 within the s.54 window
- • GSTR-1 Table 6A and shipping bills reconciled
The route choice is a cash-flow decision
The LUT route keeps the GST out of the export invoice and defers the tax to the refund; the payment route puts IGST into the transaction and pulls it back under Rule 96. For a company with accumulated ITC, the choice decides how much working capital sits in the refund pipeline.
We set the route from the ITC position and run the chosen mechanics — LUT, refund computation, and the queries until the sanction order lands.
- • Route chosen on the ITC and cash-flow position
- • Refund computation follows Rule 89(4) for services
- • Claims tracked from filing to sanction
Government fees
Fee breakdown
| Item | Fee | Notes |
|---|---|---|
| No standalone government fee | Nil | The LUT and refund claims run on the GST portal without a filing fee. |
Timeline
Typical turnaround
Typical timeline usually means a annual turnaround, assuming documents are complete and any board or shareholder approvals are already in place.
This is a professional engagement; the refund is the ITC amount itself — no standalone government fee applies to the claim.
Related services
Keep the company moving
The IEC required before the first export shipment — the identity the GST export trail links to
RoDTEP scrips for embedded taxes on exported goods — remission alongside the GST refund
GST registration before filing returns or claiming the input tax credit
Accounting for the export transactions and the incentive income they generate
FAQ
Frequently asked questions
What is the difference between exporting under LUT and exporting on payment of IGST?
Who is eligible to file a Letter of Undertaking under Rule 96A?
What is the time limit for filing a GST refund claim for exports?
How is the refund computed for a service exporter with no input goods?
What happens if LUT conditions are breached?
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.