Can I just stop filing GST returns?

No. Returns remain due and late fees accrue per day per return until the registration is formally cancelled.

Is a final return needed after cancellation?

Yes. A final return is due after cancellation, and missing it leaves the matter open even though the registration has ended.

Can I cancel with pending returns?

Pending returns generally have to be filed before cancellation is accepted, so clearing them is part of the process.

Can Webdoid Technologies handle this from Bhopal?

Yes. We file from our Bhopal office and answer the department's queries ourselves. Documents come by WhatsApp or email.

There is no fixed price, because the right fee depends on scope. You get a written, itemised quote - government fees separate - usually the same working day.

GST LUT for Exporters

With an LUT you export without paying IGST. Without one you pay it and claim it back - the same money, much later.

The cash flow difference

Exports are zero-rated, and there are two routes. File a Letter of Undertaking and export without paying IGST. Or export on payment of IGST and claim a refund afterwards.

Both end in the same place. The difference is that the second route ties up your money with the government until the refund is processed, which for an exporter shipping regularly is a working capital cost that compounds.

For most exporters the LUT is straightforwardly better, and it is not difficult to file.

The part people forget

It is filed for a financial year and has to be filed again for the next one. Exporters who filed once and assumed it was permanent are the common case.
File at the start of the year, not when the first consignment is ready.
Eligibility conditions apply, including on past compliance.
Quote the LUT reference correctly on export invoices.
Keep the acknowledgement — it gets asked for.

Written 5 September 2026. Government requirements and portal behaviour change — message us to confirm before you rely on any date or figure here.

What happens if you export without a valid LUT

Without a furnished LUT in force, an export supply is not zero-rated in the simple way — tax has to be paid on the supply and then claimed back as a refund. The money comes back eventually, but it is your working capital sitting with the department in the meantime.

Two things catch exporters. The first is that the LUT is annual: it is furnished for a financial year and has to be furnished again for the next one. Exporters who furnished it once and assumed it stood find, months later, that supplies made after 1 April were not covered.

The second is timing within the year. The LUT covers supplies made while it is in force, so furnishing it in July does not retrospectively fix April’s invoices. If you export at all, furnish it at the start of the year rather than the first time you need it.