LUT & export GST support.
Review the appropriate GST route for eligible zero-rated supplies.
The right support.
With the details in view.
Review whether an export or qualifying zero-rated supply can use the appropriate GST route, including a Letter of Undertaking where eligible. We align the supply facts, financial year and supporting records, and help prepare the filing and the ongoing evidence needed to support the chosen treatment.
First, establish what applies
GST treatment depends on the supply, turnover, location, registration category and applicable exemptions. Selling online alone does not establish a universal registration rule.
What the scoped work can cover
- Export GST route and eligibility brief
- Reviewed LUT/application record within the agreed scope
- Export evidence and reporting checklist
The documents.
A clearer starting point.
Use this as a preparation list for the initial review. The final checklist is confirmed against the applicant, service route, location and current authority requirements.
- 01
GST registration and authorised signatory details
- 02
Export contracts, invoices and recipient/location information
- 03
Previous LUT acknowledgement, if relevant
- 04
Export realisation or bank remittance records for service supplies
- 05
Shipping or SEZ endorsement records where relevant
- 06
Financial-year selection and prescribed declarations/witness details
Share sensitive records only through an agreed secure channel after the engagement is confirmed. Do not send passwords, OTPs or signing keys.
One step.
Then the next.
A clear sequence, with room to resolve the details that are specific to your business.
- 01
Review the supply
Check whether the transaction meets the relevant export or zero-rated conditions.
- 02
Select the route
Assess LUT eligibility and the financial year, or identify another lawful route.
- 03
Prepare the filing
Organise declarations and authorised submission on the GST portal.
- 04
Build evidence continuity
Connect the acknowledgement to invoices, returns and export documentation.
Scope, fees and timing are agreed after review. Document readiness, professional review and any authority queries affect the schedule. Statutory charges, testing, execution and other third-party costs are identified where relevant.
Keep the next
responsibility in view.
Track the period covered, export evidence and realisation requirements. Reconcile invoices with GST returns and review refund eligibility as a separate exercise.
Explore obligations beyond your core businessGood questions.
Useful answers.
01Does a foreign customer automatically make a service an export?+
No. Supplier, recipient, place-of-supply, payment and other statutory conditions need to be examined.
02Does an LUT replace GST return filing?+
No. The relevant supplies and any refund claim still need appropriate reporting and records.
03Is an LUT a permanent approval?+
Review the financial year covered and the current conditions before relying on a previous acknowledgement.