GST LUT for e-commerce exporters and online sellers
An e-commerce seller shipping products to customers outside India — whether through a marketplace like Amazon Global Selling or their own website — is exporting goods under GST the same way a traditional exporter is, and the same LUT mechanics apply: file once for the financial year, and skip paying IGST on each cross-border order.
Cross-border e-commerce is still an export
The channel through which a sale happens — a marketplace listing, a direct website checkout, or a traditional purchase order — doesn't change how GST treats it. What matters is that the goods are shipped outside India, which is what makes it a zero-rated export under Section 16 of the IGST Act.
Where this gets confusing for online sellers
Many D2C brands start out selling only within India, then begin fulfilling occasional international orders without realizing the GST treatment for those specific orders needs to change — meaning an LUT (or the pay-and-refund alternative) should be in place before, not after, the first cross-border sale.
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Check my eligibility →Marketplace-specific documentation
Platforms offering international fulfilment often have their own export documentation requirements — shipping bills, courier-based export data, and so on — layered on top of, not instead of, the underlying GST LUT requirement. The LUT itself is filed on the GST portal regardless of which marketplace or fulfilment method you use.
Multiple GSTINs from marketplace fulfilment
If you use a marketplace's fulfilment network with inventory stored in warehouses across multiple states, you may already be GST-registered in more than one state. An LUT needs to be filed separately for each GSTIN you hold, since it's tied to a specific registration rather than to your business as a whole.
Do I need a separate LUT for each marketplace I sell internationally through?
No. The LUT is tied to your GSTIN for the financial year, not to any individual sales channel — one LUT covers all your zero-rated export sales, regardless of how many marketplaces or storefronts you sell through.
This article is for general information only. For your specific situation, consult a practicing CA.
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