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GST LUT Filing

Export goods and services without paying IGST upfront — the Letter of Undertaking that keeps your working capital out of the refund queue.

Starts at ₹1,499 + government fees, if any

Same-week filing100% onlineDedicated professional

What is GST LUT Filing?

A Letter of Undertaking (LUT, Form RFD-11) lets exporters supply goods and services — including services billed to foreign clients — at zero-rated GST without paying IGST first and claiming refunds later. It is valid for one financial year and must be refreshed every April; miss the renewal and your exports technically require IGST payment from day one of the new year.

Every freelancer, agency and SaaS company billing clients abroad should hold a current LUT — the alternative locks 18% of every invoice into the refund pipeline for months. FilingBase files it the same week, calendars the renewal, and checks that your invoices carry the required LUT declaration.

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Reviewed by Vijay DhawanManaging Partner, LexVerge LLP · reviewed for accuracy under the Companies Act, 2013 and current MCA/GST/Income-tax rules
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