LUT in GST: file Form RFD-11 online
Without a Letter of Undertaking you pay IGST on every export invoice and wait months to claim it back. With one, you export at zero rate. It is free to file, takes a day, and expires every 31 March.
Starts at ₹499 no government fee
What an LUT does
Exports under GST are zero-rated. You can achieve that in one of two ways: pay IGST on the export invoice and claim a refund afterwards, or furnish a Letter of Undertaking in Form RFD-11 and export without paying IGST at all.
For almost every exporter the LUT is the right choice. The refund route means funding the tax out of working capital and waiting for the department to return it. On a business exporting ₹50 lakh a quarter, that is a substantial sum permanently in transit.
The LUT covers goods, services and supplies to SEZ units and developers. It is valid for one financial year and must be filed afresh each April — which is where most exporters slip.
Why every exporter should have one
Export invoices carry no IGST, so working capital stays in the business instead of funding a refund claim.
Refund applications require documentation, follow-up and often queries. The LUT removes the whole exercise.
Supplies to SEZ units and developers are treated as zero-rated and are covered by the same LUT.
There is no government fee and no supporting documentation beyond the declaration itself.
You continue to claim input tax credit on procurement, and can claim a refund of unutilised credit.
Valid only for the financial year in which it is filed. April renewal is what people forget.
Documents required
Required
- GSTIN and portal login credentials
- Details of two witnesses — name, address and occupation
- Digital signature or EVC of the authorised signatory
- IEC, where exporting goods
Good to have on file
- Previous year’s LUT acknowledgement
- Export invoices and shipping bills, for reference
- Bank realisation certificates for earlier exports
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How we file it
- Eligibility checkDay 1
We confirm you are eligible — the only exclusion relates to prosecution for substantial tax evasion.
- Prepare the declarationDay 1
Form RFD-11 completed with witness details and the undertaking to export within the prescribed period.
- File on the portalDays 1–2
Submitted under DSC or EVC. Acceptance is generally immediate, with the ARN issued on filing.
- AcknowledgementDay 2
You receive the accepted LUT to keep on file and quote on export documentation.
- April renewal diarisedEvery April
We diarise the renewal so the new financial year opens with a valid LUT already in place.
Transparent pricing
LUT Filing
₹499
one financial year
- Eligibility check
- RFD-11 prepared and filed
- Acknowledgement provided
- Renewal reminder
- Export invoice format
- Refund claims
Export Ready
₹2,999
LUT plus export setup
- Everything in LUT Filing
- Zero-rated invoice format
- Export documentation checklist
- GSTR-1 Table 6A guidance
- Refund claims
Export Desk
₹14,999
per year, fully managed
- Everything in Export Ready
- LUT renewed each April
- Unutilised ITC refund claims
- Shipping bill and GSTR reconciliation
- Departmental query handling
All prices are professional fees exclusive of GST at 18%. Government fees and stamp duty are charged at actuals and shown before you pay.
What exporters get wrong
The LUT expires on 31 March
It is valid for the financial year in which it is filed, and nothing carries forward. An exporter who files in April 2026 has no valid LUT on 1 April 2027. Invoices raised without a valid LUT should have carried IGST, and correcting that afterwards is messy. File in the first week of April, every April.
Export of services has conditions
A supply of services qualifies as an export only if the supplier is in India, the recipient is outside India, the place of supply is outside India, payment is received in convertible foreign exchange, and the two parties are not merely establishments of the same person. Freelancers billing an overseas parent company frequently fail the last condition without realising.
You still have to report the exports
Zero-rated does not mean unreported. Exports go into Table 6A of GSTR-1 with the shipping bill details, and these are matched against customs data to enable refunds and validate the zero rating. Mismatches between the shipping bill and the GSTR-1 entry are the most common reason export refunds stall.
Payment has to actually arrive
The undertaking includes a commitment to realise export proceeds within the period allowed under FEMA. Where payment is not received, the exemption can be withdrawn and IGST becomes payable with interest. This is worth watching for exporters with slow-paying overseas customers.
The LUT does not replace the IEC
They do different jobs. The IEC lets you export at all; the LUT lets you do it without paying IGST first. Goods exporters need both, and the IEC has its own annual confirmation requirement between April and June.
The LUT is filed on the GST portal under Rule 96A of the CGST Rules, 2017.
Exporting with the LUT in place
Your export invoices should state that the supply is made under a Letter of Undertaking without payment of integrated tax, and carry the LUT reference. Buyers and banks both look for this.
Continue claiming input tax credit on your purchases. Because your outward supplies carry no tax, credit accumulates — and unutilised credit attributable to zero-rated supplies can be refunded. Many exporters on an LUT never claim this, which quietly leaves real money with the department.
Keep shipping bills, bank realisation certificates and GSTR-1 entries aligned. Consistency across the three is what makes any subsequent refund or departmental query straightforward.
Frequently asked questions
What is a GST LUT?
A Letter of Undertaking in Form RFD-11 that lets a registered exporter supply goods or services without paying IGST, instead of paying it and claiming a refund later.
How long is an LUT valid?
For the financial year in which it is filed. A fresh LUT must be filed each April; nothing carries forward automatically.
Is there a fee?
No. Filing an LUT carries no government fee. Our professional fee is ₹499 and covers eligibility, preparation, filing and the renewal reminder.
Who cannot file an LUT?
Broadly, only persons who have been prosecuted for tax evasion above the prescribed threshold. Almost every ordinary exporter is eligible.
Do I need an LUT for export of services?
Yes, if you want to invoice without IGST. The supply must also meet the conditions for export of services, including receipt of payment in convertible foreign exchange.
What if I export without a valid LUT?
IGST becomes payable on those invoices, recoverable afterwards only through the refund route. Correcting invoices raised in the gap is administratively awkward, which is why the April renewal matters.
Read before you file.
GST on export of services
The five conditions for zero-rating, LUT or IGST, refunds, and the intermediary change from 30 March 2026.
Read guide→GuideGST Refund in 2026: Who Can Claim, the Two-Year Limit, Filing RFD-01, the 90% Provisional Refund, and Why Claims Get Rejected
Exports, inverted duty, excess cash balance and more: the two-year window, RFD-01 step by step, 90% within seven days for low-risk claims, and the rejections to avoid.
Read guide→GuideSection 44ADA: Presumptive Taxation for Professionals and Freelancers, the ₹75 Lakh Limit, Who Qualifies, and When to Opt Out
Declare half your receipts as income, keep no books, pay advance tax once. Who qualifies, the limits, GST, and when real expenses beat the 50% rule.
Read guide→Official references
The statutory sources behind this page. We keep our guidance aligned to them — verify anything time-sensitive directly.
- GST PortalRegistration, returns and rate notifications
- CBICCirculars and notifications on indirect tax
- Income Tax DepartmentReturns, forms, rates and e-filing utilities
Content on this page is reviewed by a chartered accountant or advocate at LexVerge LLP. It is general guidance, not advice on your specific facts.