GST LUT Renewal for Export Freelancers
Renew GST Letter of Undertaking annually, zero-rated export invoices, FEMA receipt rules, and ITR-4.
The 60-second version
LUT (Letter of Undertaking) lets me export services without charging IGST — must renew each FY by 31 March. After return I register GST if turnover crosses threshold or use LUT for pure export freelancing.
LUT renew every financial year
Without LUT, export invoices must charge IGST and claim refund — LUT avoids cash blockage.
I file LUT on GST portal Form RFD-11 before first export invoice each FY (by 31 March for new FY).
Foreign remittance must match FIRC/advice for export proceeds — bank AD-1 category matters.
Registration basics: GST registration guide.
LUT vs IGST payment
| Path | Cash flow | Paperwork |
|---|---|---|
| LUT filed | No IGST on invoice | Annual renewal |
| No LUT | IGST charged + refund claim | Working capital hit |
| Composition | Not for exporters | N/A |
| Unregistered | Illegal above threshold | Penalty risk |
| B2C India clients | GST 18% typical | Separate from export |
LUT sequence
GST registration
If not already — PAN + address.
File RFD-11
LUT on portal before exports.
Invoice format
Add LUT reference + forex clause.
FIRC collect
Bank advice within 1 year.
GSTR-1 export table
Report zero-rated supplies.
Export flow
LUT kit
- GSTIN.
- LUT ARN screenshot.
- Export invoices.
- FIRC PDF.
- Client contracts.
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31 March deadline
New FY LUT before first April export invoice — late means IGST or delay.
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0 of 4 checked
Turnover below ₹20L?
May skip registration — but clients abroad often need GSTIN.
US client 1099?
US tax separate — India export still zero-rated with LUT.
RNOR foreign income?
Export proceeds may be RNOR exempt — GST zero-rating separate.
LUT rejected?
Fix declaration errors — prior compliance history checked.
Mixed India + export?
Separate invoices — domestic attracts GST.
AD bank category?
Export proceeds credit — not LRS outward.
Your tax year is already running.
RNOR status, exit timing, and DTAA benefits all depend on decisions you make before you land. Don't guess.