LUT Filing for Exporters in Nashik | N D Savla & Associates
LUT Form · Nashik, Maharashtra

Letter of Undertaking Filing for Exporters — Furnished. Valid. Covered.

Annual letter of undertaking filing for exporters and SEZ suppliers in Nashik and Maharashtra, with eligibility review, validity tracking and renewal before each year begins.

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A letter of undertaking is what allows an exporter to supply without paying integrated tax and then claiming it back. Without one in force, every export invoice has to carry tax, and the money is locked up until a refund is sanctioned.

At N D Savla & Associates, we file and renew undertakings for exporters and SEZ suppliers across Nashik and Maharashtra, and track validity so that renewal happens before the new year starts rather than after.

The failure mode is almost always a lapsed undertaking. Exports invoiced without tax during a gap in coverage create a problem that has to be corrected through amendments and payment, which is entirely avoidable with a calendar entry.

Our LUT Services

Eligibility Review

Review of eligibility to furnish an undertaking rather than a bond.

Annual LUT Filing

Filing of the undertaking on the portal for each financial year.

Witness & Declaration Support

Preparation of the declarations and witness particulars required.

Validity Tracking

Tracking of validity and renewal ahead of the start of each year.

Bond & Bank Guarantee

Support where a bond with security is required instead of an undertaking.

SEZ Supply Coverage

Confirmation that supplies to SEZ units and developers are covered.

Condition Compliance

Guidance on the conditions attached, including realisation timelines.

Gap Correction

Correction where exports were made during a period without valid coverage.

Our LUT Filing Process

1

Eligibility Check

We confirm eligibility to furnish an undertaking for the year concerned.

2

Document Preparation

Declarations, authorisations and witness details are prepared.

3

Portal Filing

The undertaking is filed on the portal and the acknowledgement obtained.

4

Invoice Reference Setup

Invoice formats are updated to carry the required declaration.

5

Renewal Tracking

Validity is tracked and renewal filed before the next year begins.

Why It Matters

Exports invoiced without tax from day one of the year
No working capital locked in refund claims
Eligibility confirmed before filing
Renewals filed ahead of the year, not after
SEZ supplies covered along with exports
Invoice declarations set up correctly
Conditions and timelines explained clearly
Coverage gaps identified and corrected

Frequently Asked Questions

It is an undertaking furnished by an exporter to make zero-rated supplies without payment of integrated tax, in place of executing a bond with security.
Registered persons intending to make zero-rated supplies may furnish an undertaking, subject to the eligibility conditions prescribed, with a bond required where those conditions are not met.
An undertaking is furnished for a financial year and remains valid for that year, requiring a fresh filing for each subsequent year.
Exports made without valid coverage are treated as made on payment of tax, requiring the tax to be paid and the refund route to be followed instead.
Supplies to a special economic zone unit or developer are zero-rated and can be covered by the undertaking, subject to the prescribed conditions.
The undertaking carries conditions, including in relation to realisation of export proceeds within the period allowed, and a failure can result in withdrawal of the facility.

Exporting this year?

Let us file your undertaking now so every export invoice this year goes out without tax.