LUT filing

A person from Bangalore is working on a contract as a software developer to a company in USA. Does he/she have to file an LUT for before filing for GST returns?

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Quick Summary
If you're a software developer in Bangalore working for a US company and exporting services, you'll need to file a Letter of Undertaking (LUT) before submitting your GST returns. Filing an LUT via Form GST RFD-11 on the GST portal is mandatory for exporters who wish to ship goods or services without paying GST upfront. This ensures compliance for your export business.

Yes, LUT needs to be filed.
Yes As LUT is required to be filled & it is mandatory for export business
File LUT

If an exporter wants to export without paying GST, they must file a Letter of Undertaking (LUT) through Form GST RFD-11 on the GST portal.

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