GST
GST LUT & Exports
A Letter of Undertaking lets you export goods or services without paying IGST upfront — freeing your working capital. We file your LUT (Form RFD-11) for the year so your zero-rated supplies flow smoothly.
Key benefits
- Export without blocking cash in IGST
- Mandatory for tax-free zero-rated supplies
- Valid for the full financial year
- Filed fresh each year before your first export
Documents required
- GST registration details
- Two witnesses' details
- Prior LUT / ARN (for renewals)
- Nature of export activity
How it works
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1
Eligibility check
We confirm you qualify to export under LUT.
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2
Filing
Form GST RFD-11 filed on the portal for the financial year.
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3
Acknowledgement
ARN and accepted LUT downloaded for your records.
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4
Renewal reminder
We refile before the start of the next financial year.
Frequently asked questions
Who can file an LUT?
Any GST-registered exporter of goods/services or supplier to SEZs, unless prosecuted for tax evasion above the prescribed limit.
How long is an LUT valid?
For one financial year. A fresh LUT must be filed before the first export of each new year.
LUT, or pay IGST and claim a refund?
LUT keeps your cash free (no IGST paid). We help you pick and set up the better route.