LUT in GST: export without paying IGST
Exports and supplies to SEZ units are zero-rated. You can either pay IGST and claim it back as a refund, or file a Letter of Undertaking once a year and export without paying tax at all. For most exporters the LUT is the better choice because no cash is locked up.
Reviewed by Vijay Dhawan, Managing Partner, LexVerge LLP, on · Published
Quick answer
An LUT is filed online in Form GST RFD-11 on the GST portal (Services > User Services > Furnish Letter of Undertaking). It is free, valid for one financial year, and should be filed before the first export or SEZ supply of that year. Any registered person may use it except one prosecuted for tax evasion above ₹2.5 crore. In return you must export goods within three months of the invoice and receive payment for services within one year, or pay the IGST with interest.
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Need this done for you?
Exporting services? File your LUT so you can invoice without paying IGST upfront.
₹499, no government fee
LUT, bond or pay and claim
| Route | Cash flow | Who uses it |
|---|---|---|
| LUT (RFD-11) | No IGST paid on the export; refund of input tax credit can be claimed | Almost every exporter and SEZ supplier |
| Bond with bank guarantee | No IGST paid, but a bond and security are needed | Persons not eligible for an LUT |
| Pay IGST and claim a refund | IGST paid upfront and refunded later | Exporters who choose to, or cannot use an LUT or bond |
The conditions you undertake
- Goods: exported within three months of the invoice date, unless the Commissioner allows more time.
- Services: payment received in convertible foreign exchange, or in Indian rupees where the RBI permits, within one year of the invoice or the longer period permitted under FEMA.
- If a condition fails: pay the IGST with interest within 15 days of the deadline, or the facility of exporting without IGST can be withdrawn until you do.
Supplies to an SEZ unit or developer for authorised operations are zero-rated too, and the same LUT covers them.
How to file or renew the LUT each year
- Log in to gst.gov.in and go to Services, User Services, Furnish Letter of Undertaking (LUT).
- Select the financial year, for example 2026-27.
- Tick the declarations.
- Sign with the authorised signatory’s DSC or EVC and submit. The ARN acknowledges the LUT; endorse export invoices “supply meant for export or supply to SEZ unit or SEZ developer for authorised operations under bond or letter of undertaking without payment of integrated tax”.
Forgot to file before exporting?
CBIC Circular 37/11/2018 expects the LUT before the zero-rated supply, but Circular 125/44/2019 allows an LUT furnished later to be accepted for the earlier exports on a case-by-case basis. If you have already exported without an LUT this year, file it now and take advice on the invoices already issued. Refund of the input tax credit on these exports is claimed in RFD-01; see our GST refund guide and GST on export of services.
Frequently asked questions
What is LUT in GST?
A Letter of Undertaking in Form GST RFD-11 that lets a registered person export goods or services, or supply to an SEZ, without paying IGST, in return for undertaking to complete the export and receive payment within the time allowed.
What is the validity of an LUT?
One financial year. A new LUT is filed for each year, ideally before the first export of that year.
Is there a fee for filing an LUT?
No. Filing Form RFD-11 on the GST portal is free.
Can an LUT be filed after the export?
It should be filed before the export, but under CBIC Circular 125/44/2019 an LUT filed later can be accepted for earlier exports case by case.
Is an LUT needed for supplies to an SEZ?
Yes, to supply without paying IGST. Supplies to an SEZ unit or developer for authorised operations are zero-rated and can be made under the same LUT.
LUT Filing from ₹499, by a CA.
RFD-11 filed for the year so exports and SEZ supplies go out without IGST.
Professional fee shown; government charges at actuals, quoted in writing before you pay. GST at 18% extra.
See what is included and the full priceExporting this year?
We file your LUT for FY 2026-27 the same day and set up the export invoice wording, for ₹499.
Keep reading.
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→Official references
The statutory sources behind this page. We keep our guidance aligned to them: verify anything time-sensitive directly.
- Ministry of Corporate AffairsCompanies Act filings, forms and fee schedules
- Income Tax DepartmentReturns, forms, rates and e-filing utilities
- GST PortalRegistration, returns and rate notifications
Facts on this page are checked against these sources; the date of the last check is shown at the top of the page. It is general guidance, not advice on your specific facts. How we write and check our guides.