GST E-way Bill Generation & LUT Filing Online

Regulating the Flow of Goods and Exports

Expert assistance for E-way bill management and LUT filing. Ensure smooth movement of goods and tax-free exports under GST regulations.

Manage your goods movement and export compliance. Generate e-way bills and file Letters of Undertaking (LUT) for zero-rated exports.

Keep your goods moving. Stay compliant with GST transport norms and enable tax-free exports with our professional E-way bill and LUT management services.

The GST regime has simplified the movement of goods through the E-way bill system and encouraged exports through the Letter of Undertaking (LUT). Both are critical components of a business's daily operations, ensuring that goods reach their destination without legal hurdles and that international trade remains competitive.

An E-way bill is required for any movement of goods worth more than ₹50,000. It must be generated before the movement starts and carries a unique EBN (E-way Bill Number) that is verified by tax officers during transit. For exporters, the LUT is a declaration that allows them to export goods or services without paying Integrated GST (IGST), provided they fulfill the export obligations.

QuickTaxperts provides end-to-end support for logistics compliance, managing the e-way bill portal and handling the annual LUT filing to keep your supply chain and export operations seamless.

• Category: Taxation
• Mandatory for inter-state and intra-state movement (based on state limits).
• LUT is valid for one entire financial year and must be renewed annually.
• Requires precise data of the consignor, consignee, and the transporter.
• Prevents detention of vehicles and seizure of goods by tax authorities.
• Real-time E-way bill generation for inter-state transport
• Filing of LUT for exports without payment of IGST
• Compliance with e-way bill threshold limits (₹50,000+)
• Ensures smooth transit through check-posts and audits

E-way Bill Guidelines

Managing transport documentation.

• Threshold: Mandatory for movement of goods where the value exceeds ₹50,000.
• Validity: Based on the distance: 1 day for every 200 km (standard) or 20 km (over-dimensional).
• Part A & B: Part A has invoice details; Part B has vehicle/transporter details.
• Cancellation: Can be cancelled within 24 hours of generation if the goods are not moved.

LUT for Zero-Rated Exports

Exporting without tax payment.

• Cash Flow: Avoid blocking of funds in tax payments and subsequent refund claims.
• Eligibility: Available to all registered taxpayers with a clean compliance record.
• Validity: Filed annually on the GST portal before the start of the financial year.
• Obligation: Exporters must bring foreign currency into India within the prescribed time.

Documents required

Document requirements vary by entity type, state, premises, and authority. These are the usual groups we verify before submission.

• Compliance Checklist: Tax Invoice or Delivery Challan of the goods.; Transporter ID and Vehicle Number.; Destination address and PIN code.; Digital Signature Certificate (DSC) for LUT filing.; Previous year's export details (for LUT renewal).; Two witnesses' details for the LUT application.

Process and timeline

• Data Entry: Uploading invoice and transporter details into the e-way bill system.
• EBN Generation: Generating the E-way bill and sharing the PDF with the driver/transporter.
• LUT Application: Drafting and submitting Form GST RFD-11 on the portal for the new financial year.
• Acknowledgment: Receiving the LUT acceptance from the tax department for use in export invoices.

Expert review

GST E-way Bill Generation & LUT Filing Online content is reviewed by QuickTaxperts Logistics Team, Compliance Specialists.

• Checklist-led review
• Document pre-verification
• Authority-specific next steps

Frequently asked questions

These quick answers cover common planning questions before you request a checklist or quote.

• What is an E-way bill?: It is an electronic document generated on the GST portal for the movement of goods worth more than ₹50,000.
• What is the validity of an E-way bill?: For normal cargo, it is valid for 1 day for every 200 km of distance.
• What is an LUT?: A Letter of Undertaking (LUT) allows exporters to export goods or services without paying any GST.
• Who needs to file an LUT?: Any registered taxpayer who wants to export goods or services without paying Integrated GST (IGST) can file an LUT.
• Can I generate an e-way bill on a mobile?: Yes, there is an official e-way bill app and SMS-based generation for convenience.
• What is the penalty for moving goods without an e-way bill?: A penalty of ₹10,000 or the amount of tax sought to be evaded (whichever is higher) can be levied.
• Do I need an LUT for every export?: No, one LUT is filed for the entire financial year and covers all exports made during that period.
• What is an Over Dimensional Cargo (ODC)?: It refers to cargo that exceeds the standard dimensions of a truck; it has different e-way bill validity rules (20 km per day).