Export refund under LUT lets you export without paying IGST and claim the accumulated input tax credit. It is the preferred route for many exporters.
How LUT works
A Letter of Undertaking allows export without IGST, accumulating ITC for refund.
Refund of ITC
The unutilised ITC on inputs is claimed back through RFD-01. This is central to export refund under LUT and how the rule plays out in practice.
Documentation
Shipping bills, FIRCs and invoices support the LUT refund claim.
GST support across Delhi NCR
Whether you need GST refund consultant in Faridabad, export refund services in Greater Noida and LUT filing help in Noida, our team works with businesses across the region. We combine local accessibility with pan-India GST expertise so your compliance is handled end to end.
Frequently asked
Why does export refund under LUT matter for my business?
Getting export refund under LUT right keeps your filings consistent and your GSTINs free of avoidable notices. When the position is unclear, a quick expert review is far cheaper than a later dispute.
Talk to a GST specialist
Have a specific question on this topic? Book a free consultation with KYRA GST — first response within 24 hours, and a written quote before any work begins. You can also explore our GST services.