GST LUT (Letter of Undertaking)

Export goods and services without paying IGST — file your RFD‑11 online with expert assistance

GST LUT

Export Without IGST

Under the GST Act, a registered person exporting goods or services can do so without payment of integrated tax (IGST) by furnishing a Letter of Undertaking (LUT) in Form RFD‑11. This facility prevents blockage of working capital and simplifies export transactions. The LUT is valid for one financial year and must be filed online on the GST portal. Our experts help you prepare and file the LUT, ensuring all conditions are met to avoid future demands.

Who Can File GST LUT?

  • All registered taxpayers making exports of goods or services.
  • Suppliers to SEZ units and deemed exports can also use LUT.
  • The taxpayer should not have been prosecuted for any offence under the GST Act or the Central Excise Act, 1944, of an amount exceeding ₹2.5 crore.
  • The exporter must have a clean compliance history — no pending tax demand or recovery.

Documents Required

  • GST registration certificate.
  • PAN of the business entity.
  • Letter of Undertaking (in the prescribed format on letterhead).
  • Acceptance of conditions (signed by the authorized signatory).
  • Details of previous LUT (if any) and export turnover.

Consequences of Not Filing LUT

Without a valid LUT, you must pay IGST on exports and then claim a refund. This ties up significant working capital and may take months to process. If you export without LUT and without paying IGST, it's a non‑compliance that can lead to penalties and interest. File your LUT on time — ideally before the first export of the financial year.

File Your GST LUT

Our experts will prepare and submit your LUT on the GST portal in one working day.

Our GST LUT Filing Process

A quick, hassle‑free approach to getting your LUT approved.

1. Eligibility Check

We verify your GST registration status, compliance history, and whether you have any prosecution cases that may disqualify you.

2. Document Preparation

We draft the LUT on your letterhead in the prescribed format and obtain the authorized signatory's signature.

3. Upload on GST Portal

We log in to the GST portal with your credentials, fill Form RFD‑11, and upload the signed LUT PDF.

4. Acceptance & ARN

Upon successful submission, the portal generates an Application Reference Number (ARN). The LUT is deemed accepted.

5. Record Keeping

We provide you the ARN and a copy of the filed LUT for your records. It's valid for the entire financial year.

6. Post‑Filing Support

If any GST officer raises a query or issue, we assist in responding and keeping your LUT active.

Frequently Asked Questions — GST LUT

Common queries about Letter of Undertaking for exports

LUT stands for Letter of Undertaking. It is a document filed by a registered person on the GST portal (Form RFD‑11) declaring that they will export goods or services without paying IGST, and that they will fulfill all export obligations. It is valid for one financial year.
Yes, if you want to export without paying IGST, you must file a valid LUT. If you don't file LUT, you can still export but must pay IGST at the time of export and then claim a refund, which ties up working capital.
The LUT is valid for one financial year (April to March). You must file a fresh LUT at the beginning of each financial year, even if the previous one was accepted.
Exporting without LUT and without paying IGST is non‑compliant. The tax authorities can treat it as a violation, leading to demand of tax, interest, and penalties. Always ensure your LUT is active before shipping.
If the registered person has been prosecuted for any offence of an amount exceeding ₹2.5 crore, or has a pending recovery action, they may not be eligible to file LUT. In such cases, a bond may be required instead. We check your eligibility before filing.
No, the government does not charge any fee for filing LUT. It is free on the GST portal. Our professional fee covers the drafting, uploading, and support services.
The LUT must be filed before the export. For past exports, if you had not filed LUT, you may need to pay IGST with interest. However, you can file a new LUT for future exports. We advise on the best course of action.
No, the LUT is linked to your GSTIN. If your registration details (like address or authorized signatory) change, it's advisable to file a fresh LUT with updated information, though it's not mandatory. We recommend updating it to keep records consistent.