GST registration for exporters (2026)
Why exports are zero-rated, the LUT vs IGST-refund routes, the documents (IEC, address), and how to register and file a LUT.
Exports of goods and services are zero-rated under GST, but you still need a GSTIN — to either file a Letter of Undertaking (LUT) and export without paying IGST, or to pay IGST and claim a refund. Service exporters, freelancers and IT firms with foreign clients usually register for exactly this reason.
Why exporters need GST
Under GST, exports are "zero-rated supplies" — no tax on the final export, with credit for input tax. To use this, you need a GSTIN. You then choose one of two routes.
LUT vs paying IGST
| Route | How it works |
|---|---|
| LUT (Letter of Undertaking) | Export without paying IGST; file an annual LUT on the GST portal. Most common for service exporters. |
| Pay IGST & refund | Pay IGST on the export, then claim a refund. More working capital tied up. |
Documents required
- PAN and Aadhaar (or company/LLP documents)
- Import Export Code (IEC) for goods exporters
- Business address proof — utility bill + NOC/Rent Agreement, or a virtual office set
- Bank account that can receive foreign remittance
How to register and file a LUT
- Register for GST under your PAN with your business address.
- Obtain an IEC if you export goods.
- File a LUT on the GST portal for the financial year.
- Export under the LUT without paying IGST, and file returns.
Virtual office for exporters
Many exporters — especially freelancers and remote IT firms — use a virtual office for a credible registered address while working from home. Plans start at ₹19,188/yr.
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Do exporters need GST registration?
Yes. Although exports are zero-rated, you need a GSTIN to file a LUT and export without paying IGST, or to pay IGST and claim a refund. Service exporters and freelancers with foreign clients commonly register.
What is a LUT in GST?
A LUT (Letter of Undertaking) is an annual declaration filed on the GST portal that lets you export goods or services without paying IGST upfront, instead of paying it and claiming a refund.
Do I need GST to export services?
To claim zero-rating and file a LUT for exported services you need a GSTIN. Many freelancers and IT firms with foreign clients register for this and for compliance, even below the threshold.
Do exporters need an IEC?
Goods exporters need an Import Export Code (IEC) from DGFT. Pure service exporters often do not need an IEC unless claiming certain benefits, but do need a GSTIN for the LUT.
Can exporters use a virtual office for GST?
Yes. A virtual office provides a valid registered address for GST and the LUT, which is ideal for freelancers, consultants and remote IT exporters working from home.
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