GST LUT Filing for Exporters
Export goods or services without paying IGST upfront by filing a Letter of Undertaking (LUT) — valid for the full financial year.
Starting at ₹1,499*What Is GST LUT Filing?
A Letter of Undertaking (LUT), filed on Form GST RFD-11, lets a GST-registered exporter supply goods or services outside India without paying Integrated GST (IGST) upfront and later claiming a refund. Without a valid LUT, exporters must either pay IGST at the time of export and wait for a refund, or export under a bond backed by a bank guarantee — both of which tie up working capital. Any exporter can file an LUT except those prosecuted for tax evasion of ₹2.5 crore or more. An LUT is valid for one financial year only, so it must be renewed annually, and export invoices should reference the LUT's application reference number (ARN) to correctly document IGST-free exports.
Who Should Use This Service
Exporters of goods or services who want to avoid blocking working capital in IGST refunds.
SEZ suppliers making zero-rated supplies to Special Economic Zone units or developers.
Businesses currently exporting under bond who want to switch to the simpler LUT route.
Existing LUT holders whose LUT is expiring and needs annual renewal.
What's Included
Eligibility Check
We confirm you qualify for LUT instead of export under bond with bank guarantee.
LUT Application (RFD-11)
Prepared and filed online on the GST portal.
Annual Renewal Reminder
LUTs must be renewed every financial year — we track this for you.
Export Invoice Guidance
Guidance on correctly referencing your LUT on export invoices.
Documents Required
GST registration certificate — confirming active GSTIN status.
PAN of the entity and authorised signatory — for the LUT application.
KYC of two witnesses — name, address and occupation, as required on Form RFD-11.
Board resolution or authorisation letter — authorising the signatory to file on the entity's behalf.
How It Works
Eligibility Review
We check that you haven't been prosecuted for tax evasion above the threshold.
Document Collection
Basic KYC and authorised signatory details are collected.
Online Filing
Form GST RFD-11 is submitted on the GST portal.
LUT Acknowledgement
You receive the acknowledged LUT, valid for the financial year.
Timeline
LUT filing is typically completed within 1–2 working days since it's a self-declaration based, largely automated process on the GST portal, with the acknowledged LUT issued shortly after submission.
Related Services
Common Mistakes to Avoid
Exporting goods or services without a valid LUT and paying IGST that then needs a separate refund claim.
Forgetting to file a fresh LUT at the start of each new financial year — last year's LUT does not carry forward.
Not retaining proof of export (shipping bill, FIRC/BRC) to support the LUT declaration if questioned later.
Applying under the wrong GSTIN for businesses registered in multiple states.
Frequently Asked Questions
Who can file an LUT?
Any GST-registered exporter can file an LUT, except those who have been prosecuted for tax evasion of ₹2.5 crore or more under the CGST Act or an existing law.
How long is an LUT valid?
For one financial year — you need to file a fresh LUT on Form GST RFD-11 each year to continue exporting without IGST payment.
What happens if I don't file an LUT?
Without a valid LUT, you would need to export under bond with a bank guarantee, or pay IGST upfront on the export and claim a refund later — both of which tie up working capital.
What is Form GST RFD-11?
Form GST RFD-11 is the online application used to furnish a Letter of Undertaking on the GST portal, self-declaring your intent to export without payment of integrated tax.
Do I need to reference the LUT on export invoices?
Yes, export invoices should reference your LUT application reference number (ARN) to correctly document that the supply is made without payment of IGST.
Is a bond required if my LUT application is rejected?
Yes, if you're not eligible for LUT (for instance, due to a prosecution for tax evasion above the specified threshold), you must furnish a bond with bank guarantee instead to export without paying IGST.
Does LUT apply to export of services as well as goods?
Yes, LUT covers both zero-rated export of goods and services, as well as supplies to SEZ units, letting you invoice without charging IGST.