GST & LUT Registration in India is essential for businesses engaged in the supply of goods or services, especially exporters. GST Registration ensures tax compliance under the Goods and Services Tax regime, while LUT (Letter of Undertaking) allows exporters to supply goods or services without payment of IGST.
Both GST and LUT processes are governed by the Central Board of Indirect Taxes and Customs (CBIC) under the GST law framework.
What is GST Registration?
GST Registration is mandatory for businesses whose turnover exceeds prescribed limits or those involved in inter-state supply, exports, or e-commerce. Upon registration, a business receives a GSTIN (Goods and Services Tax Identification Number), enabling it to collect tax and claim input tax credit.
What is LUT Registration under GST?
LUT (Letter of Undertaking) is a declaration filed by exporters stating that they will comply with GST laws and export goods/services without paying IGST. It helps exporters avoid blockage of working capital and simplifies tax compliance.
Who Needs GST & LUT Registration?
GST Registration Required For:
- Businesses exceeding turnover limits
- Inter-state suppliers
- Exporters and importers
- E-commerce sellers
- Service providers
LUT Registration Required For:
- Exporters of goods or services
- SEZ suppliers
- Zero-rated supply providers
Step-by-Step Process for GST Registration in India
Step 1: Check Eligibility
Verify whether your business is liable for GST registration based on turnover and activity.
Step 2: Prepare Documents
Documents generally required:
- PAN of business and promoters
- Aadhaar & address proof
- Business registration certificate
- Bank account details
- Digital Signature (DSC) / Aadhaar OTP
Step 3: Online GST Application
- Visit the GST portal
- Fill Part A & Part B of GST REG-01
- Upload documents and verify using OTP/DSC
Step 4: Verification & Approval
- GST officer verifies application
- GSTIN is issued upon approval
Step-by-Step Process for LUT Registration in India
Step 1: Login to GST Portal
Login using valid GST credentials.
Step 2: Navigate to LUT Filing
Go to Services → User Services → Furnish LUT.
Step 3: Fill LUT Form (GST RFD-11)
- Select financial year
- Enter witness details
- Confirm compliance declarations
Step 4: Submit with DSC / EVC
Submit LUT using DSC or Aadhaar-based EVC.
Step 5: LUT Acknowledgement
- LUT is approved instantly
- Acknowledgement is generated online
Documents Required for GST & LUT Registration
GST Registration Documents
- PAN & Aadhaar
- Address proof of business
- Photograph of promoters
- Bank statement or cancelled cheque
LUT Registration Documents
- GSTIN
- Authorized signatory details
- No prosecution declaration (self-declaration)
Validity & Renewal
- GST Registration: Valid until cancelled or surrendered
- LUT Registration: Valid for one financial year and must be renewed annually
Benefits of GST & LUT Registration
- Legal tax compliance
- Export without payment of IGST
- Improved cash flow
- Eligibility for refunds and incentives
- Increased business credibility
Penalties for Non-Compliance
- Late fees and interest
- Cancellation of GST registration
- Blocking of exports
- Monetary penalties and legal action
Why Choose Saving Mantra for GST & LUT Registration?
- GST compliance experts
- End-to-end online filing support
- Affordable and transparent pricing
- Fast processing & query resolution
- Ongoing GST compliance assistance
Frequently Asked Questions (FAQs)
Is LUT mandatory for exporters?
Yes, LUT is mandatory to export without payment of IGST.
Can a new GST registrant apply for LUT?
Yes, once GSTIN is allotted, LUT can be filed immediately.
How long does GST registration take?
Typically 3–7 working days, subject to verification.
Disclaimer
The information provided in this blog is for general informational purposes only and does not constitute legal, tax, or professional advice. GST and LUT rules may change as per government notifications. Saving Mantra recommends consulting qualified tax professionals before proceeding.