Exporting Without Paying IGST: Your Annual LUT in Mumbai — How it works with CorporateWalla®
Invoice a client in the US, the UK or the UAE and you have two options: charge 18% IGST and spend three months claiming it back, or file a Letter of Undertaking once a year and never charge it at all. No government fee. Filed within 24 hours.
Mumbai is the financial capital of India and home to the highest concentration of CA firms, ROC offices (Mumbai + Pune bench), and banks. Most registrations are filed through the Mumbai (city) or Pune bench of NCLT. Stamp duty on share capital is governed by the Maharashtra Stamp Act and is among the highest in India. The Maharashtra Ready-Reckoner (circle rate) is used for property valuation, and Mumbai property rates are the highest in the country, which directly impacts valuations on Net Worth Certificates and FDI structuring.
LUT Filing pricing in Mumbai
3-tier transparent pricing. Government + GST included. Mumbai clients can pay via UPI, card, NEFT, or Razorpay. Maharashtra professional tax is ₹200 (Feb) + ₹250 (Mar) for salary earners; ₹2,500 for businesses with turnover > ₹25L.
starter
Timeline: Filed within 24 hours
standard
Timeline: Filed within 24 hours
Step-by-step LUT Filing process
- 1
Check you actually need one
If your customer is outside India and you are registered under GST, this applies to you — freelancers and consultants billing foreign clients, software and SaaS companies with overseas customers, agencies serving international accounts, exporters of goods, and anyone supplying to an SEZ unit or developer.
- 2
Share the file
GST portal login, last year's LUT if you filed one, your IEC certificate, and the name, address, PAN and occupation of two witnesses. The witnesses are mandatory and their details go on the undertaking.
- 3
Filed within 24 hours
We file Form GST RFD-11 for the financial year. There is no departmental approval step — the LUT is accepted on filing and the acknowledgment with the ARN generates immediately.
- 4
Acknowledgment the same day
You get the ARN acknowledgment the same day. Keep it with your export documentation; customs and your bank will ask for it.
- 5
Renewal diary
An LUT covers one financial year and does not renew itself. We put every client on a renewal diary and file in March or the first week of April, so the gap never opens.
Documents required for LUT Filing in Mumbai
Standard checklist. We help you prepare any missing item — for Mumbai residents, this can be done entirely on WhatsApp + email.
Why choose CorporateWalla® for LUT Filing in Mumbai?
Zero-rated is a choice, not an exemption
Exports are zero-rated under Section 16 of the IGST Act, which means you pick. Export on payment of IGST and claim it back as a refund, with your money sitting at the department for two to six months. Or file a Letter of Undertaking in Form GST RFD-11 and export without paying IGST at all. Option two is better for almost everyone.
The annual trap
An LUT is valid for one financial year and does not renew itself. Nothing stops you raising export invoices in July when your LUT expired in March — the portal will not warn you and your client will not notice. Those exports were made without a valid LUT, and the department can demand IGST on them with interest whenever it looks.
What you are actually undertaking
An LUT is a binding undertaking under Rule 96A, not a formality. Goods must be exported within three months of the export invoice date. Payment for exported services must be received in convertible foreign exchange within one year of the invoice date. If either condition fails, you pay the IGST with 18 per cent interest within fifteen days of the deadline passing.
The one-year rule catches service exporters
You invoice a US client in April 2026. They dispute, they delay, they eventually pay in June 2027. The moment April 2027 passed, the liability crystallised, regardless of whether the money eventually arrived. If you have overseas receivables ageing past nine months, that is a conversation to have now, not at the twelve-month mark.
We look at the FEMA side too
The one-year realisation condition sits alongside your FEMA position on the same receivable. We handle both together, which most GST-only providers do not do.
Who cannot file one
Anyone prosecuted for an offence under the GST laws or an earlier law where the tax evaded exceeds ₹250 lakh. That person must furnish a bond on stamp paper with a bank guarantee instead, which is a materially worse commercial position. For everyone else, the LUT is available.
Areas we serve in Mumbai
LUT Filing services across Mumbai’s key business districts. On-site visit available for bulk / corporate clients.
Frequently asked questions — LUT Filing in Mumbai
Q: I am a freelancer billing a US client. Do I need an LUT?
A: If you are registered under GST and exporting services, yes, unless you want to charge and pay IGST and then claim it back. The LUT lets you invoice without IGST at all.
Q: How much does an LUT cost?
A: Nothing in government fees. Our filing fee starts at ₹999.
Q: Do I need to file a new LUT every year?
A: Yes. It covers one financial year and does not renew automatically. File before 1 April.
Q: How do I get lut filing in Mumbai?
A: Get lut filing in Mumbai in 3 steps: (1) WhatsApp or call us at +91 72783 76654 with your requirement, (2) we send a checklist + quote + collection link, (3) our CA team files the application in 24 hours. We serve all of Mumbai — including Andheri, Bandra Kurla Complex (BKC), Lower Parel, Nariman Point and surrounding areas.
Q: Is LUT Filing online possible for Mumbai residents?
A: Yes — 100% online. Mumbai clients can submit documents by email / WhatsApp / Google Drive, and the application is filed electronically on the relevant government portal (MCA / GSTN / IP India / DGFT / FoSCoS, as applicable). You do not need to visit our office. We also do on-site visits for bulk / corporate engagements in Mumbai.
LUT Filing in other cities
We deliver lut filing services across all major Indian metros. Other high-search cities:
Ready to file your lut filing in Mumbai?
Talk to a CA-led team in Mumbai. Get a free consultation, transparent quote, and same-day filing. 50% advance, 50% on delivery.