Home/ GST/ LUT Filing

Export Goods or Services Without Paying IGST Upfront

A Letter of Undertaking (LUT) lets an eligible registered exporter make zero-rated supplies without paying Integrated GST upfront — filed electronically on the GST Portal in FORM GST RFD-11.

Financial year selection, witness details, authorised signatory and DSC/EVC verification all matter. We help you check eligibility, prepare the LUT correctly and take it through to the ARN and acknowledgement.

Eligibility Check

Document Review

RFD-11 Filing

ARN Tracking

Acknowledgement

Renewal Assistance

Talk to an Expert

No Government Filing Fee Filed Before You Export 100% Data Privacy

Need Help With LUT Filing?

Share your export details and our expert will review your LUT eligibility and the RFD-11 filing process.

Full Name

Mobile Number

Email Address

GSTIN

Export Type

Financial Year

Your Requirement

Your information is secure and confidential.

Overview

LUT Is an Undertaking, Not Just a Formality

Under Rule 96A, LUT lets an eligible taxpayer export goods or services, or supply to an SEZ unit/developer, without paying IGST upfront. But it's a declaration to the Government — the underlying export and payment conditions still need to be met, and proper records maintained throughout.

LUT Is Financial-Year Based

A LUT is generally furnished for one financial year. Exporters continuing on the LUT route need to furnish a fresh LUT for each subsequent financial year.

Not the Same as a Bond

Persons eligible for LUT furnish LUT electronically in FORM GST RFD-11; those not covered by the LUT eligibility framework follow the applicable bond route instead.

LUT Filing ≠ Automatic Refund

LUT allows export without payment of IGST upfront. Refund of eligible unutilised ITC, where applicable, is a separate application and process.

Exporter reviewing LUT and shipping documents

RFD-11LUT Filing Form

What We Help You With

A complete LUT filing process, end to end, before, during and after submission.

LUT Eligibility Check

Export activity, nature of goods/services and prior compliance reviewed upfront.

Document Review

Checking GSTIN, authorised signatory and previous LUT before filing.

RFD-11 Preparation

Declarations, witness details and place of filing prepared correctly.

LUT

Filing &
Acknowledgement

DSC / EVC Assistance

Guidance through the authorised-signatory sign-off, whether by DSC or EVC.

ARN & Acknowledgement

The ARN and downloadable acknowledgement are obtained and shared with you.

Renewal Assistance

Help furnishing the LUT for the subsequent financial year, before it lapses.

Who Should Consider LUT

Suitable For

LUT is generally relevant for businesses exporting goods or services, or making eligible supplies to an SEZ unit/developer.

Exporters of Goods Exporters of Services Software/IT Service Exporters Consultants Serving Clients Abroad Digital Service Businesses Manufacturers Exporting Products Traders Exporting Goods Eligible SEZ-Related Suppliers

Clear Expectations

What LUT Filing Does Not Mean

LUT lets you make eligible zero-rated supplies without paying IGST upfront — it does not remove your underlying export compliance responsibilities.

Removal of the underlying export/payment conditions

An automatic refund of unutilised ITC

A LUT that continues indefinitely across years

Exemption from correct GST return reporting

A substitute for proper export documentation

Protection from tax/interest if conditions aren't met

Filing Journey

How the LUT Filing Process Works

From your export details to a downloadable LUT acknowledgement.

Eligibility Check

GST registration, export activity and nature of supply reviewed first.

Document Review

GSTIN, previous LUT and signatory details checked before submission.

RFD-11 Preparation

Financial year, declarations and witness details filled in correctly.

DSC / EVC Verification

The authorised signatory signs off using DSC or EVC, as applicable.

ARN Generation

The LUT is submitted on the GST Portal and an ARN is generated.

Acknowledgement

The LUT acknowledgement is downloaded and shared for your records.

The LUT Filing Process

How LUT Filing Works

From eligibility check to a fully filed LUT with ARN and acknowledgement.

Eligibility Check

Confirm GST registration, export activity and LUT eligibility before filing.

RFD-11 Preparation

Financial year, declaration checkboxes, witness and place details completed.

GST Portal Filing

The LUT is submitted via DSC/EVC and the ARN is tracked to completion.

ARN & Acknowledgement

On successful filing, the ARN is generated and the acknowledgement issued.

Documents & Information

What You Should Keep Ready

The GST Portal's LUT form asks for the following before it can be submitted.

Valid GSTIN

GST Portal Login Credentials

Authorised Signatory Details

Previous LUT, Where Applicable

Details of Two Witnesses

Place of Filing

Where applicable, the previous LUT can be uploaded on the GST Portal. The official manual specifies PDF/JPEG upload with a maximum file size of 2 MB.

Clear Distinction

LUT Route vs IGST Payment Route

Two different ways to handle export transactions under GST — the right one depends on your cash-flow needs.

Feature	Export Under LUT	Export With IGST Payment
IGST upfront	Not paid upfront on eligible supplies	Paid on export, then eligible for refund
Cash flow	Working capital not blocked in IGST	Working capital blocked until refund
Key filing	FORM GST RFD-11 (LUT)	Export invoice with IGST, refund application
Refund route	Eligible unutilised ITC refund, where applicable	Refund of eligible IGST paid, subject to procedure
Validity	Furnished per financial year	Applies transaction by transaction

Regular exporters commonly prefer the LUT route to avoid blocking working capital in IGST — but the appropriate route depends on your specific circumstances.

What You Receive

After Successful LUT Filing

Keep the acknowledgement safely with your GST and export records.

LUT Acknowledgement ARN Filed LUT Details Financial Year Confirmation

LUT filing is only the starting point — correct export invoicing, shipping documentation, GST return reporting and eligible refund claims continue afterward.

FAQs

Frequently Asked Questions

Clear answers before you file your LUT.

LUT is a Letter of Undertaking furnished by an eligible registered taxpayer for making eligible zero-rated supplies without payment of IGST.

FORM GST RFD-11, furnished electronically on the GST Portal.

No. It is relevant where the taxpayer chooses or qualifies for the LUT route for supplies without payment of IGST. Persons not eligible for LUT may need to follow the applicable bond/payment route.

A LUT is generally furnished for the relevant financial year, so exporters continuing to use the facility need to furnish it for the subsequent financial year.

The electronic GST Portal filing itself generally does not carry a government filing fee. Professional assistance may have a separate service fee depending on the service provider.

The GST Portal provides filing through DSC or EVC, depending on the taxpayer/signatory and applicable system requirements.

The GST Portal LUT form asks for the name and address of two independent and reliable witnesses.

Yes, where the person is eligible and the supply qualifies as export of services under the applicable law.

Eligible taxpayers may claim refund of unutilised ITC under the applicable provisions. LUT itself does not automatically create a refund.

Tax and interest consequences can arise under Rule 96A depending on the circumstances, such as goods not exported or export-of-service payment not received within the prescribed period.

Ready to File Your LUT for This Financial Year?

Export without paying IGST upfront, with correct RFD-11 filing and expert support at every step.

Eligibility Check → Document Review → Financial Year Selection → RFD-11 Preparation → GST Portal Filing → DSC/EVC → ARN → Acknowledgement

File LUT Online