GST LUT / Refund Calculator
Calculate your GST refund eligibility when exporting from India
GST Refund Calculator
Leave blank if unknown or nil
How GST Refund Works for Exporters
Export under Letter of Undertaking without paying IGST. Claim ITC refund on inputs used for export. Most exporters prefer this method.
Pay IGST at export, then claim full IGST refund. More capital required upfront but simpler documentation.
What is the GST LUT & Refund Calculator?
The GST LUT & Refund Calculator is a free tool for Indian exporters to instantly calculate their GST refund eligibility and estimated refund amount. Whether you export under a Letter of Undertaking (LUT) without paying IGST, or export with IGST paid upfront and then claim a refund, this tool helps you understand exactly how much GST you are entitled to recover from the government.
GST refunds are one of the most significant working capital items for Indian exporters. Delays in claiming or receiving refunds can create serious cash flow problems. This calculator helps you track, plan, and prioritise your GST refund claims.
What is a Letter of Undertaking (LUT) in GST?
A Letter of Undertaking (LUT) is an annual declaration filed by registered exporters on the GSTN portal that allows them to export goods and services without paying IGST. Instead of paying 18% IGST on a ₹50 lakh export invoice and then waiting months for a refund, you file a LUT and simply export with zero IGST charged.
The LUT is valid for the entire financial year and must be renewed annually. Almost every GST-registered exporter should file a LUT — it eliminates blocked working capital and saves significant time.
Who can file LUT? Any GST-registered exporter without a pending prosecution for tax evasion exceeding ₹2.5 crore can file LUT. It is free to file and can be done entirely online at gstn.gov.in.
LUT Export vs IGST Paid Export — Which is Better?
| Aspect | Export Under LUT | Export with IGST Paid |
|---|---|---|
| IGST payment upfront | No — zero IGST charged | Yes — full IGST paid on invoice |
| Refund claimed | Refund of Input GST credit (ITC) | Refund of IGST paid on invoice |
| Refund speed | Faster (no verification of IGST paid) | Slightly slower — ICEGATE match required |
| Cash flow impact | Better — no capital blocked | Worse — capital blocked till refund |
| Best for | All regular exporters | One-off exports or LUT not filed yet |
How to Use the GST LUT / Refund Calculator
- Select your export method — LUT (no IGST) or IGST paid on invoice.
- Enter total export invoice value in INR for the period you are calculating.
- Enter the GST rate applicable on your input purchases (5%, 12%, 18%, 28%).
- Enter input purchases value (the raw materials and services you bought and paid GST on).
- Click Calculate — the tool shows your eligible refund amount and type (ITC refund or IGST refund).
GST Refund Process — Key Steps for Exporters
- File GSTR-1 and GSTR-3B accurately and on time — refunds are processed only after matching with ICEGATE data
- Apply for refund using Form RFD-01 on the GSTN portal within 2 years of the export date
- Ensure Shipping Bill details match your GSTR-1 filing — mismatches are the most common reason for delays
- IGST refunds for goods are largely automated through the ICEGATE-GSTN integration — no manual application needed
- ITC refunds (for LUT exports) require RFD-01 filing and take 15–30 days for processing