GST Registration for Exporters in Kannur

Local jurisdiction

Registrar (RoC)

RoC Ernakulam — Company Law Bhavan, BMC Road, Thrikkakara P.O., Ernakulam – 682021

Jurisdictional HC

Kerala High Court

GSTIN prefix

32 (Kerala)

Professional Tax

Kerala levies Professional Tax (max ₹2,400/year), payable half-yearly to the local municipality/panchayat.

Business hubs

Kinfra Textile Park, Thottada, South Bazaar, Airport Zone

Kannur is a north Kerala hub for handloom and powerloom textiles and coir, boosted by the Kannur International Airport.

Also in: Kozhikode

GST registration for exporters is normal GST registration for a business that exports goods or services. Under GST, exports are zero-rated supplies, so once registered you can file a Letter of Undertaking (LUT) and export without paying IGST, or pay IGST and claim a refund. Registration is done via Form REG-01 on gst.gov.in, and an Import Export Code (IEC) from DGFT is also needed to export.

Zero

Rated exportsExports are zero-rated — no GST sticks to your export price. Export under an LUT without IGST, or pay IGST and claim it back as a refund.

Understand It

What Is GST Registration for Exporters?

A quick, plain-language explanation before the details.

In simple terms

GST registration for exporters is normal GST registration applied to a business that exports goods or services. It lets you export as a zero-rated supply and claim export refunds.

Legally

Under the CGST Act, 2017 a supplier crossing the threshold — or falling in a compulsory-registration category under Section 24 — must register. Under Section 16 of the IGST Act, 2017 exports and supplies to SEZ are zero-rated supplies, which can be made under a Letter of Undertaking without payment of IGST, or on payment of IGST with a refund claim.

Governing authority

Registration is administered by the Goods and Services Tax Network (GSTN) under CBIC via gst.gov.in. The Import Export Code (IEC) is issued separately by the DGFT.

Validity

A regular GSTIN stays valid until surrendered or cancelled. An LUT (Form RFD-11) is valid only for the financial year in which it is filed and must be renewed each year.

Service Intelligence

Quick Facts

Professional Fee

Custom quote

Government Fee

₹0

Timeline

3–7 days

Mode

100% Online

Authority

GSTN / CBIC

Governing Law

CGST & IGST Act 2017

Key Forms

REG-01 · LUT (RFD-11)

Also Needs

IEC (DGFT)

Legal & Regulatory Framework

Acts

CGST & IGST Act, 2017

Zero-Rated

IGST Act, Section 16

Key Forms

REG-01 · RFD-11 · RFD-01

Authority

GSTN / CBIC · DGFT

Portal

gst.gov.in · dgft.gov.in

Last Reviewed

17 Aug 2026

Before You Start

Is This Service Right for You?

Ideal for

Goods exporters — merchant and manufacturer-exporters shipping abroad
Service exporters — IT, SaaS, design, consulting and BPO firms
Freelancers receiving convertible foreign exchange from overseas clients
Amazon Global, Etsy and other cross-border e-export sellers
Manufacturer-exporters wanting ITC refunds on inputs
Businesses supplying to SEZ units or making deemed exports

You may need this if

You export goods or services and want zero-rated treatment
You want to export without paying IGST upfront under an LUT
You prefer paying IGST and claiming a full refund
You bill overseas clients and receive payment in foreign currency
Your bank or gateway needs a clean GSTIN to release export proceeds
You need GSTIN and IEC in place before your first shipment

Not sure if you need this?

Talk to an Expert →

Why It Matters

Why Is GST Registration for Exporters Important?

Registration is what unlocks zero-rated exports, the LUT route and export refunds. Here is why it matters.

01

Zero-Rated Exports

Exports are treated as zero-rated supplies — no GST cost sticks to your export price, keeping you globally competitive.
02

Export Without IGST

With a valid LUT you export goods or services without paying IGST upfront — no working capital is blocked in tax.
03

Claim IGST Refund

Prefer paying IGST? Claim a full refund of the IGST paid on exports, or a refund of unutilised input ITC under LUT.
04

IEC Ready

Your GSTIN pairs with the DGFT Import Export Code (IEC) — both are needed to legally ship and invoice abroad.
05

Foreign Remittances

Banks and payment gateways need a clean GSTIN to release export proceeds and issue FIRC / BRC.
06

Service Exporters Too

Freelancers and agencies billing overseas clients register as service exporters and claim ITC refunds.

Transparent

Simple, Transparent Pricing

Custom quote for your case

Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.

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Eligibility

Who Can Apply?

Goods exporters — merchant & manufacturer

Service exporters — IT, SaaS, consulting, BPO

Freelancers earning convertible foreign exchange

Amazon Global / Etsy cross-border sellers

Manufacturer-exporters claiming input ITC refunds

SEZ & deemed-export suppliers

Eligibility checklist

A valid PAN — GST registration is PAN-based
Aadhaar of the authorised signatory for authentication (speeds approval)
A genuine principal place of business in the state of registration
Bank details in the business name (cancelled cheque / statement / passbook)
An Import Export Code (IEC) from DGFT to ship or invoice overseas
For service exports, payment received in convertible foreign exchange (or INR where RBI permits)

End-to-End

Everything You Need. One Professional Team.

01

Export Consultation

Understand goods vs service export, and the LUT vs IGST-refund route for you.

02

Eligibility Check

Confirm the registration type and check your IEC status before filing.

03

Document Review

Verify PAN, Aadhaar, bank and business proof before submission.

04

REG-01 Filing

CA-reviewed REG-01 filed on gst.gov.in with Aadhaar authentication.

05

ARN & GSTIN

Track the ARN, respond to officer queries and deliver your GSTIN certificate.

06

LUT Filing

File the Letter of Undertaking (RFD-11) so you can export without IGST.

07

IEC Guidance

Guide you through the DGFT Import Export Code so you can ship abroad.

08

Refund Support

Reconcile export refunds — IGST paid or unutilised ITC via RFD-01.

No Ambiguity

What You’ll Receive

GSTIN (15-digit registration number)

Registration Certificate (Form GST REG-06)

ARN acknowledgement

Letter of Undertaking (Form RFD-11) filed for the year

IEC application guidance (DGFT)

GST portal login credentials

Export invoicing & LUT-compliance guidance

Export-refund (RFD-01) reconciliation support

Checklist

What Documents Are Required for Exporter GST Registration?

Registration is filed via Form REG-01 on gst.gov.in with PAN, Aadhaar, bank and business proof. Exporters also need an IEC from DGFT and, for goods, an AD Code on ICEGATE. Keep clear scans (PDF/JPG) ready — everything is collected securely online.

Choose a document group

Proprietor / Signatory

Identity of owner / authorised signatory

4 documents

PAN & Aadhaar of proprietor / authorised signatory
Passport-size photograph
Aadhaar-linked mobile for authentication
Email & mobile for portal OTPs

Aadhaar authentication speeds approval

Completing Aadhaar authentication of the signatory usually gets your GSTIN within 3–7 working days; skipping it can trigger physical verification and delay.

IEC is separate from GSTIN

A GSTIN alone does not let you export. You also need an Import Export Code (IEC) from DGFT to ship goods or invoice services overseas.

LUT must be filed fresh each year

A Letter of Undertaking (Form RFD-11) is valid for one financial year. File it fresh at the start of each FY to keep exporting without IGST.

Service export needs forex

A supply qualifies as an export of services only if payment is received in convertible foreign exchange (or in INR where RBI permits).

Don’t have all the documents?

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Step by Step

How Exporter GST Registration Works (Step by Step)

Registration happens on the official portal at gst.gov.in; the IEC is applied on the DGFT portal.

01

Export consultation

Free call — goods vs service export, LUT vs IGST-refund route, and your IEC status.

02

Documents collected

PAN, Aadhaar, bank and business proof gathered securely over WhatsApp / email.

03

REG-01 filed

CA-reviewed REG-01 filed on gst.gov.in with Aadhaar authentication for faster approval.

04

ARN & GSTIN

ARN issued for tracking; the GSTIN certificate (REG-06) is granted after verification.

05

LUT filed

Letter of Undertaking (RFD-11) filed so you can export goods or services without IGST.

06

IEC & refund setup

IEC guidance so you can ship abroad, plus support to claim IGST / ITC export refunds.

How Long It Takes

How Long Does Exporter GST Registration Take?

Stage	Expected Time
Document collection & REG-01 preparation	1–2 working days
REG-01 filing with Aadhaar authentication → ARN	Same day
GSTIN granted after verification	3–7 working days

Aadhaar authentication usually gets the GSTIN within 3–7 working days; applications flagged for physical verification can take up to 30 days. The LUT (RFD-11) is filed alongside, and IEC processing on the DGFT portal runs in parallel. Officer queries pause the clock until you respond.

Compliance Calendar

Key Dates — At a Glance

Frequency	What Is Due
Monthly	GSTR-1 — by 11th of next month · GSTR-3B & tax payment — by 20th · Report zero-rated exports correctly
Start of Each FY	File a fresh LUT (RFD-11) to export without IGST · Confirm IEC details are current · Reconcile ITC (GSTR-2B) via IMS
On Export Refunds	File RFD-01 within 2 years of the relevant date · Claim IGST paid or unutilised input ITC · Match shipping bills / FIRC / BRC
Annually	GSTR-9 — annual return (turnover > ₹2 cr) · GSTR-9C — reconciliation (self-certified, turnover > ₹5 cr) · Keep export documentation on record

Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.

Why Outsource

Doing It Yourself vs TaxClue

Doing It Yourself

Work out goods vs service export and the right registration type
Decide the LUT vs IGST-refund route on your own
Fill REG-01 Part A & Part B without errors
File the LUT (RFD-11) correctly and on time each year
Apply for the IEC on the DGFT portal separately
Track the ARN and answer officer queries
Reconcile and claim IGST / ITC export refunds yourself

With TaxClue

Expert advises the correct registration type and export route
LUT vs IGST-refund decided on your cash-flow and ITC position
REG-01 prepared and reviewed before filing
LUT (RFD-11) filed fresh each financial year
IEC application guided end to end
ARN tracked and officer queries handled by our team
Export-refund reconciliation and RFD-01 support included

Skip the guesswork.

Let an expert handle it →

Avoid Delays

Common Mistakes That Delay Your Application

Exporting before obtaining GST registration

Exporting under a lapsed or missing LUT — IGST then payable upfront

Forgetting to renew the LUT (RFD-11) at the start of the financial year

Assuming a GSTIN is enough — no IEC obtained from DGFT

Not linking the AD Code / ICEGATE for goods exports

Claiming the export refund after the two-year limit (RFD-01 time-barred)

Treating a service supply as export without receiving foreign exchange

Blurred or mismatched document uploads causing REG-01 rejection

TaxClue reviews your documents before filing to reduce avoidable errors.

Stay Compliant

What Compliance Applies After Exporter GST Registration?

Monthly

GSTR-1 — by 11th of next month
GSTR-3B & tax payment — by 20th
Report zero-rated exports correctly

Start of Each FY

File a fresh LUT (RFD-11) to export without IGST
Confirm IEC details are current
Reconcile ITC (GSTR-2B) via IMS

On Export Refunds

File RFD-01 within 2 years of the relevant date
Claim IGST paid or unutilised input ITC
Match shipping bills / FIRC / BRC

Annually

GSTR-9 — annual return (turnover > ₹2 cr)
GSTR-9C — reconciliation (self-certified, turnover > ₹5 cr)
Keep export documentation on record

Risk Assessment

Penalties & Consequences

What is at stake if you do not comply

Exporting without a valid LUT forces you to pay IGST upfront and lock up working capital
Cannot claim IGST or accumulated ITC refund on zero-rated supplies without GST registration
Exporting without an IEC from DGFT stalls customs clearance and shipping
Lapsed LUT (not renewed each financial year) blocks IGST-free exports
Interest at 18% p.a. on tax not paid on time

Latest Updates

Regulatory Updates 2025–26

Nov 2025: Rule 14A Simplified GST Registration gives eligible small applicants (monthly output tax up to ₹2.5 lakh) auto-approval within 3 working days; opt out later via Form REG-32.
2025: Biometric Aadhaar authentication at GST Suvidha Kendras has been rolled out across most states for new registrations.
Apr 2025: Businesses with AATO of ₹10 crore or more must report e-invoices to the IRP within 30 days of the invoice date.

The Difference

Why Businesses Choose TaxClue

01

CA / CS Team

Qualified Chartered Accountants and Company Secretaries with deep GST-export expertise.

02

3-in-1 Setup

GST registration, LUT and IEC handled together so you are export-ready.

03

Fast Turnaround

Committed timelines with proactive status updates at every stage.

04

100% Online

Everything over WhatsApp / email — no office visits required.

05

Refund Support

IGST / ITC export-refund reconciliation and RFD-01 support included.

06

Post-Service Support

Guidance continues after your GSTIN, LUT and IEC are in place.

Data Care

Your Documents Deserve Professional Care

Documents handled by professionals under confidentiality
Access limited to the team working on your file
Communication over secure digital channels
Documents retained only as long as needed for compliance

Answers

Frequently Asked Questions

Do exporters need GST registration?

Yes. Exporters of goods or services should obtain GST registration. It is normal GST registration — there is no separate "exporter GST" scheme. Registration is what lets you export as a zero-rated supply and claim export refunds.

What does zero-rated supply mean for exporters?

Under the IGST Act, exports and supplies to SEZ are treated as zero-rated supplies. This means no GST effectively sticks to your export price — you can export without paying IGST under an LUT, or pay IGST and claim it back as a refund.

What is an LUT and how does it help exporters?

A Letter of Undertaking (LUT), filed in Form RFD-11 on gst.gov.in, lets a registered exporter export goods or services without paying IGST upfront. It is valid for one financial year and must be filed fresh at the start of each year.

Do I also need an IEC to export?

Yes. Besides GST registration, an Import Export Code (IEC) from DGFT is required to export goods or services from India. TaxClue guides you through both GST registration and the IEC.

How do exporters claim GST refunds?

Exporters can claim a refund of the IGST paid on exports, or a refund of unutilised input ITC when exporting under LUT. The refund is claimed in Form RFD-01 within two years of the relevant date.

Can freelancers exporting services register under GST?

Yes. Freelancers and service firms billing overseas clients and receiving convertible foreign exchange can register as service exporters, file an LUT, export without IGST and claim ITC refunds.

What documents are needed for exporter GST registration?

Registration is done via Form REG-01 on gst.gov.in and needs PAN, Aadhaar, bank details and business proof. To actually export you also need an IEC from DGFT and, for goods, an AD Code linked on ICEGATE. Aadhaar authentication usually gets the GSTIN within 3–7 working days.

LUT or IGST refund — which route should an exporter choose?

With an LUT you export without paying IGST, so no working capital is blocked. On the IGST route you pay IGST and claim a refund. TaxClue advises the best route based on your cash flow and ITC position.

How long does exporter GST registration take?

Typically 3–7 working days after complete document submission when Aadhaar authentication is done. Applications flagged for physical verification can take up to 30 days. The LUT is filed alongside and IEC processing runs in parallel.

Is the government fee for GST registration zero?

Yes. The GST portal charges ₹0 to submit or process a registration or an LUT. You only pay a professional fee if you use an expert like TaxClue to prepare documents, file on the portal and handle follow-up and refunds.

Do SEZ and deemed-export suppliers get zero-rated treatment?

Supplies to a SEZ unit or developer are zero-rated like physical exports, so they can be made under LUT without IGST or with IGST and a refund. Deemed exports are notified separately and have their own refund mechanism.

What happens if I export without a valid LUT?

Without a valid LUT you cannot use the no-IGST route — you must pay IGST on each export and then claim a refund via RFD-01. If an LUT lapses mid-year, exports made after it expires are treated as made without an LUT until a fresh one is filed.

How long does it take to file an LUT and get it approved?

A Letter of Undertaking (Form RFD-11) is filed online on gst.gov.in and is generally accepted immediately on submission, with an acknowledgement (ARN) generated at once — there is usually no separate officer approval. It is valid for the financial year in which it is filed and must be renewed at the start of each new year.

Is there a government fee for filing an LUT or claiming an export refund?

No. The GST portal charges ₹0 to file an LUT (RFD-11) or to submit a refund application (RFD-01). You only pay a professional fee if you engage an expert like TaxClue to prepare and file them and to reconcile the refund.

What documents are needed to claim an export refund in RFD-01?

For an IGST-paid refund on goods, the shipping bill itself acts as the refund application and is matched with GSTR-1 and GSTR-3B. For a refund of unutilised ITC under LUT, you file RFD-01 with a statement of invoices, export invoices, FIRC/BRC for services, and the relevant ITC ledger details, within two years of the relevant date.

What is the difference between an LUT and a bond for exporters?

Most registered exporters can export under an LUT without any bank guarantee. A bond (with a bank guarantee) is only required for exporters who are not eligible for the LUT facility — for example, those prosecuted for tax evasion of ₹250 lakh or more. For the vast majority of exporters, the LUT route applies.

Do I need a GST registration if my export turnover is below the threshold?

Exports are inter-state, zero-rated supplies, so exporters are generally advised to register to use the LUT route and claim refunds even below the ₹20 lakh services / ₹40 lakh goods threshold. Without registration you cannot file an LUT, issue GST export invoices, or claim IGST/ITC refunds.

Verify Everything

Official Sources & Legal References

Every regulatory detail on this page — zero-rated treatment, LUT, refunds and forms — is drawn from primary law and official government sources. Verify them directly:

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You Might Also Need

Related Services

GST RegistrationStandard GSTIN registration for any business LUT (Letter of Undertaking)File RFD-11 to export without IGST GST Refund (Export)IGST / ITC refund for exporters under LUT IEC RegistrationImport Export Code from DGFT GST Return FilingMonthly / quarterly GSTR-1 & 3B GST Annual ReturnGSTR-9 & 9C yearly filing E-Invoicing SetupMandatory for turnover above ₹5 cr Input Tax CreditClaim & reconcile ITC (GSTR-2B)

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