GST LUT Filing
Form GST RFD-11
Want to export without paying IGST upfront? File a Letter of Undertaking (LUT) before making any export supply. No bank guarantee, no security deposit — just a simple undertaking on the GST portal.
What Is a GST LUT?
LUT stands for Letter of Undertaking. It is a declaration filed on the GST portal in Form GST RFD-11 by registered taxpayers who want to make exports of goods or services without paying Integrated GST (IGST) upfront.
Instead of paying IGST at the time of export and then claiming a refund, the LUT allows you to export tax-free. The government trusts your undertaking that you'll comply with export norms and file your returns on time.
LUT is filed once per financial year and is valid from the date of filing till the end of that financial year. You must file it before making any export supply — filing after the export is not accepted.
File Your LUTForm GST RFD-11
This is the official form for filing LUT on the GST portal. It's a simple online form — no physical document, no offline submission needed. Once filed and accepted, your exports become zero-rated without IGST payment.
Valid For
Full Financial Year
Security
No Bank Guarantee Needed
LUT vs Bond — What's the Difference?
Exporters have two options to export without paying IGST: file an LUT or submit a Bond with bank guarantee. Here's why LUT is the better choice.
LUT (Recommended)
- No bank guarantee required
- No security deposit
- Simple online filing — Form RFD-11
- Filed once per financial year
- Available for eligible exporters only
- No blocking of working capital
- Processed within minutes on portal
Bond with Bank Guarantee
- Bank guarantee of 15% of export value
- Security deposit required
- Physical bond on non-judicial stamp paper
- Needs to be submitted to jurisdictional officer
- Available for all exporters
- Blocks working capital
- Processing time depends on officer
Who Can File GST LUT?
Exporters of Goods
Registered taxpayers exporting goods out of India under GST can file LUT to make zero-rated supplies without paying IGST.
Exporters of Services
Service providers exporting services to outside India can file LUT. This includes IT, consulting, BPO, and other service exporters.
SEZ Units & Developers
Units located in Special Economic Zones supplying to other SEZ units or developers can file LUT for zero-rated supply.
When to File LUT?
Timing is critical for LUT filing. File it at the wrong time and your exports won't be zero-rated — you'll have to pay IGST and then claim refund, which defeats the purpose.
Correct Timing
File LUT before making the first export supply of the financial year. Even if you file on 1st April and make your first export on 2nd April — it's valid.
Wrong Timing
Filing LUT after making an export supply is not accepted. That export will attract IGST and you'll need to claim refund separately.
Every Financial Year
LUT is valid only for the financial year in which it's filed. You must file a fresh LUT every year — it doesn't auto-renew.
April 1 Onwards
File at the start of each financial year for the full year's exports
March 31 Expiry
Automatically expires on last day of the financial year
Before Export
Must be filed before the first export shipment of the year
No Renewal
Must file fresh LUT every year — previous one doesn't carry forward
LUT Filing — Step by Step
Filing LUT is a straightforward online process. Here's exactly what happens when we file it for you on the GST portal.
Login to GST Portal
We login to the GST portal using your credentials and navigate to Services > User Services > Furnish Letter of Undertaking (LUT).
Select Financial Year
Select the correct financial year for which LUT is being filed. The form auto-populates your GSTIN and legal name.
Fill Declaration
Fill in the undertaking declaration — confirming you haven't been prosecuted for tax evasion exceeding ₹250 Lakhs.
Attach Documents
Upload required documents — authorization letter, digital signature if applicable, and any supporting documents.
Sign & Submit
Sign using DSC or EVC (Electronic Verification Code). The form is submitted electronically — no physical submission needed.
ARN Generated
Upon successful submission, an Acknowledgement Reference Number (ARN) is generated instantly. LUT is effective immediately.
Documents Required for LUT Filing
The document requirement is minimal. Since LUT is an online undertaking, you don't need heavy paperwork. Here's everything needed.
Get Document ChecklistRequired Documents
- GST Portal Login Credentials — Username and password to access your GSTIN account
- DSC or EVC — Digital Signature Certificate or Electronic Verification Code for signing the LUT
- Authorization Letter — If filing through a CA, a board resolution or authorization letter is needed
- Previous Year Returns — Copies of GSTR-1 and GSTR-3B for the preceding financial year (for reference)
- Export-Related Documents — Any existing export invoices, shipping bills, or bank realisation certificates if already exporting
After LUT is Filed — What Changes?
Zero-Rated Invoices
You can now issue export invoices with IGST rate as 0% or "Nil" and mention "LUT filed" in the invoice.
File GSTR-1
Report all export invoices in GSTR-1 under the correct category — with or without payment of tax. LUT exports go under "without payment of tax".
Shipping & Realisation
Ensure shipping bill reflects LUT number. Bank realisation certificate (BRC) must be obtained within 9 months for goods export.
LUT Cancellation
In certain situations, the LUT can be cancelled by the proper officer. Understanding these scenarios helps you stay compliant and avoid surprises.
Non-Filing of Returns
If you don't file GSTR-1 or GSTR-3B for 3 consecutive months, the officer can cancel your LUT.
Misdeclaration in LUT
If the undertaking declaration was false — e.g., you were actually prosecuted for tax evasion exceeding ₹250 Lakhs.
Misuse of LUT
Using LUT for non-export supplies or fraudulently claiming zero-rated treatment on domestic supplies.
After Cancellation
Once cancelled, all your subsequent exports will attract IGST. You'll need to either file a fresh LUT (if eligible) or submit a Bond with bank guarantee.
What Happens When LUT is Cancelled?
After cancellation, the department can demand IGST on all exports made under the cancelled LUT, along with interest under Section 50 and penalty under Section 122. This can be a massive financial hit — which is why compliance after LUT filing is non-negotiable.
Common LUT Questions
No, it's not mandatory. You have two options: file LUT or submit a Bond with bank guarantee. But LUT is the easier and cheaper option — no security, no bank guarantee, no paperwork. Almost all eligible exporters prefer LUT.
Yes. You can file LUT at any time during the financial year — but it must be filed before your first export supply. If you've already made exports without LUT or Bond, you can still file LUT for future exports, but past exports will attract IGST.
Yes. New registrants can file LUT even before filing their first return. The portal doesn't check return filing history at the time of LUT submission. However, you must start filing returns regularly after filing LUT.
LUT rejection is rare — it happens only if the system detects you've been prosecuted for tax evasion exceeding ₹250 Lakhs. If rejected, your only option is to submit a Bond with bank guarantee. We check your eligibility before filing to avoid rejection.
Yes. You can file for LUT withdrawal on the GST portal. Once withdrawn, all subsequent exports will attract IGST. Note: withdrawal doesn't affect exports already made under the LUT — those remain valid.
No. One LUT covers both goods and services exports. You don't need separate LUTs for different types of exports. A single RFD-11 filing is sufficient for all zero-rated supplies during the financial year.
Yes. Your CA can file LUT on your behalf if they are added as an authorized representative on the GST portal. They'll need an authorization letter or board resolution from you. We handle the entire process — you just provide the authorization.
No government fee. Filing LUT on the GST portal is completely free — no fee, no stamp duty, no charges. The only cost is professional fees if you hire a CA to file it for you, which we recommend for accuracy.
You'll have to pay IGST on the export and then claim a refund. This means your working capital gets blocked for the entire refund processing period (which can take weeks or months). Filing LUT beforehand avoids this entirely.
Technically yes — the portal doesn't block LUT filing for pending tax. However, we strongly recommend clearing all dues before filing. If the officer later finds unpaid tax, they can cancel the LUT and demand IGST on all exports made under it.
File Your LUT Before
Your First Export.
Don't block your working capital by paying IGST upfront. File LUT in minutes and export tax-free for the entire financial year.
We file your LUT on the same day, verify eligibility, set up compliance tracking, and ensure your exports stay zero-rated all year.