GST LUT Filing

File your GST Letter of Undertaking (LUT) in Form RFD-11 and export goods or services without paying IGST upfront. Valid for one financial year. Essential for all GST-registered exporters and SEZ suppliers in India.
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GST LUT Filing

GST LUT Filing Online — Export Without Paying IGST with Letter of Undertaking

GST LUT filing enables exporters to supply goods or services outside India or to Special Economic Zones (SEZs) without paying IGST upfront. The Letter of Undertaking is filed using Form GST RFD-11 on the GST portal under Rule 96A of the CGST Rules, 2017. Without an LUT, exporters must pay IGST at the time of export and then claim a refund — blocking working capital for months. Filing an LUT eliminates this cash flow burden entirely. The LUT is valid for one financial year and must be renewed before 31 March each year.

Why Should Exporters File an LUT?
Without an LUT, every export transaction requires upfront IGST payment — which can only be recovered through a refund process that takes weeks or months. With an LUT, you export at zero tax from day one. No IGST payment, no refund claims, no cash flow blockage. It is the single most important compliance step for any exporter in India.

Who Needs to File GST LUT?

GOODS EXPORTERS

Manufacturers, traders, and businesses exporting physical goods outside India — LUT enables zero-rated clearance at customs without IGST payment.

SERVICE EXPORTERS

IT companies, freelancers, consultants, and service providers earning in foreign currency — LUT allows invoicing without IGST on export of services.

SEZ SUPPLIERS

Businesses supplying goods or services to SEZ units or SEZ developers — these are treated as zero-rated supplies and require an LUT for tax-free supply.

E-COMMERCE & SAAS EXPORTERS

Online businesses, SaaS platforms, and digital service providers with international clients — LUT ensures compliant zero-rated invoicing without IGST.

LUT vs IGST Payment — Why LUT is Better for Exporters

Aspect Export with LUT Export with IGST Payment
IGST at Export Not required — zero tax Must pay full IGST upfront
Cash Flow Impact No blockage — funds stay in business Funds blocked until refund is processed
Refund Process Not needed — no IGST paid Must file refund claim, takes weeks/months
ITC on Inputs Can claim refund of accumulated ITC IGST refund adjusted against ITC automatically
Administrative Effort Minimal — file LUT once a year Monthly refund applications required

GST LUT Eligibility Criteria

Criteria Requirement
GST Registration Must hold a valid and active GSTIN under the CGST Act
Type of Supply Must intend to make zero-rated supplies — exports outside India or supplies to SEZ units/developers
Tax Evasion Record Not eligible if prosecuted for tax evasion exceeding ₹2.5 crore under CGST/IGST Act or existing law
New Exporters Eligible — no prior export track record required. LUT can be filed from the very first export transaction

GST LUT Filing Process — Step by Step

The LUT filing process is entirely online through the GST portal. Our team handles the complete process — from eligibility verification to acceptance confirmation.

1
Eligibility Assessment

We verify your GST registration status, export intent, and confirm no disqualifying tax evasion prosecution exists. We also check if your previous year LUT needs renewal.

2
Prepare Witness & Signatory Details

The LUT form requires details of two independent witnesses — full name, occupation, and residential address with PIN code. We prepare this documentation along with the authorized signatory details.

3
File Form GST RFD-11 on GST Portal

We file Form GST RFD-11 online via Services → User Services → Furnish Letter of Undertaking (LUT). The financial year is selected, witness details entered, and the form is submitted using DSC or EVC. An ARN is generated upon submission.

✓
LUT Accepted — Export Without IGST

Once accepted, your LUT is active for the entire financial year. You can now export goods and services or supply to SEZ units without paying IGST. The accepted LUT is visible on your GST portal dashboard.

LUT Must Be Renewed Every Year Before 31 March
The LUT is valid for one financial year only. If not renewed before 31 March, you will be required to pay IGST on all exports from 1 April until a new LUT is filed. We set up proactive renewal reminders 30 days before expiry to ensure your export operations are never disrupted.
When is a Bond Required Instead of LUT?
If you have been prosecuted for tax evasion exceeding ₹2.5 crore, you are not eligible for LUT and must furnish an export bond with bank guarantee instead. This involves additional documentation and a bank guarantee covering the estimated tax liability on exports. Our team can assist with bond filing as well if needed.

Why Choose Our GST LUT Filing Service?

Our team handles the complete LUT filing process — from eligibility verification and witness documentation to Form RFD-11 submission and acceptance confirmation. We also set up annual renewal reminders so your LUT never lapses and your exports are never disrupted by unexpected IGST liability. Whether you are a first-time exporter or renewing your annual LUT, we ensure accurate and timely filing on the GST portal.

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Frequently Asked Questions

A Letter of Undertaking (LUT) lets exporters supply goods/services outside India or to SEZs without paying IGST upfront. It is filed using Form GST RFD-11 on the GST portal under Rule 96A of the CGST Rules, 2017. Any exporter of goods or services, SEZ supplier, or SaaS/IT business earning in foreign currency should file an LUT to export at zero tax. You must hold an active GST registration first.

Without an LUT, every export requires IGST paid upfront, recoverable only through a refund that can take weeks or months — blocking working capital. With an LUT, you export at zero tax from day one, keeping funds in the business. For exporters with regular shipments, the LUT eliminates an avoidable cash-flow drain entirely.

An LUT is valid for one financial year (1 April – 31 March). It must be renewed before 31 March each year for the next financial year. If it lapses, you must pay IGST on all exports from 1 April until a fresh LUT is filed. We set up renewal reminders ~30 days before expiry so your exports are never disrupted.

Any registered exporter is eligible unless they have been prosecuted for tax evasion of ₹2.5 crore or more under the GST law or any earlier law. Such persons cannot file an LUT and must instead furnish an export bond with a bank guarantee. We verify your eligibility (registration status, export intent, no disqualifying prosecution) before filing.

The LUT (Form RFD-11) requires your GSTIN details and the details of two independent witnesses — full name, occupation and residential address with PIN code. No physical document upload is generally needed; the form is filed online and signed with DSC or EVC. We prepare the witness declarations and complete the filing accurately.

No — there is no government fee for filing an LUT on the GST portal. You only pay our professional fee for eligibility verification, witness documentation, accurate RFD-11 submission, and acceptance confirmation, plus annual renewal reminders so your LUT never lapses.

Without a valid LUT you must pay IGST on every export at the time of supply and then claim a refund — a slower process that blocks working capital. Exporting under a zero-rated claim without a valid LUT in place can also lead to compliance notices and refund complications. Filing (and renewing) the LUT keeps your exports tax-free and clean.

Yes. Supplies to SEZ units and SEZ developers are treated as zero-rated supplies under the GST law, on par with physical exports. An LUT allows you to make these SEZ supplies without charging IGST. The same RFD-11 LUT covers both exports outside India and supplies to SEZs.

We file Form GST RFD-11 online via Services → User Services → Furnish Letter of Undertaking, selecting the financial year and entering witness details, signed with DSC or EVC. An ARN is generated on submission and the LUT is typically accepted online for the entire financial year — the accepted LUT is visible on your GST portal dashboard. No physical visit is required.

With an LUT: zero IGST at export, no working-capital blockage, no refund process needed — you can export from the very first transaction once the LUT is active. Without an LUT: full IGST paid upfront on each export and recovered later through a refund claim, blocking funds for weeks. For any regular exporter, the LUT route is materially better for cash flow.