LUT Filing & GST Refund

Overview

About LUT Filing & GST Refund

Businesses can end up with GST refunds for several reasons — exports made without payment of tax, an inverted duty structure where tax on inputs is higher than on outputs, or excess balance accumulated in the electronic cash ledger. These refunds represent real working capital, and claiming them correctly can significantly improve your cash flow.

For exporters, a Letter of Undertaking (LUT) is key — it allows export of goods or services without paying integrated tax upfront, avoiding the need to block funds and claim them back later. GSTNumber handles both sides of this: we file your LUT and manage the complete refund application — from documentation to submission to following up with the department until the refund is received.

Who needs this service

Exporters of goods or services who want to supply without paying IGST upfront.
Businesses with an inverted duty structure, where input tax exceeds output tax.
Taxpayers with excess balance accumulated in their electronic cash ledger.
Businesses that have paid tax in excess and are eligible for a refund.
Suppliers to SEZ units or developers eligible for refund of taxes paid.

How the process works

Assess eligibility

We review your business and transactions to confirm the refund or LUT route that applies.

LUT filing

For exporters, we file the Letter of Undertaking so you can export without upfront IGST.

Documentation

We compile and verify all the documents and statements needed for the refund claim.

Refund application

Our experts prepare and file the refund application accurately on the GST portal.

Follow-up

We track the claim and follow up with the department until the refund is credited.

Documents required

Indicative list — the exact set depends on your business type, which our experts confirm.

GST registration details and portal access
Export invoices, shipping bills and bank realisation details (for exporters)
Purchase invoices supporting the input tax credit claimed
Statement of inward and outward supplies for the refund period
Bank account details where the refund is to be credited
Previous LUT details, where renewal is involved

Benefits of choosing GSTNumber

Improved cash flow by unlocking refunds you are entitled to

Export without blocking funds in upfront IGST, through an LUT

Correctly prepared refund claims that reduce the risk of rejection

Proper documentation that withstands departmental scrutiny

Follow-up support until the refund actually reaches your account

Expert handling of export, inverted-duty and excess-payment refunds

Frequently asked questions

A Letter of Undertaking lets exporters supply goods or services without paying integrated tax upfront. Most exporters file an LUT each financial year to avoid blocking working capital.

Common refunds include those on exports, on an inverted duty structure, and on excess balance in the cash ledger. We assess your case and advise what you are eligible for.

After a complete and correct application is filed, the department processes refunds within its own timelines. Accurate documentation helps avoid delays and queries.

Rejections usually stem from incomplete documentation, mismatches or incorrect computation. Our careful preparation is designed to minimise these risks.

Yes, an LUT is generally filed for each financial year. We track this for our exporter clients and file renewals on time.