GST LUT Form Filing
File a Letter of Undertaking so exporters can supply goods or services without paying integrated GST.
What's covered
- A Letter of Undertaking lets an exporter make zero-rated supplies — exports of goods or services, and supplies to SEZ units or developers — without paying integrated GST upfront.
- It is furnished in Form RFD-11 on the GST portal and removes the need to pay IGST and then claim a refund, freeing up working capital.
- An LUT is valid for one financial year, from 1 April to 31 March, and must be re-filed at the start of each financial year to continue exporting under the facility.
- Any registered person can apply, provided they have not been prosecuted for tax evasion of an amount exceeding ₹2.5 crore.
How we work
- 01
Confirm eligibility
We verify that the business is GST-registered, makes zero-rated supplies, and has no prosecution for tax evasion exceeding ₹2.5 crore, which would otherwise bar the LUT route.
- 02
Prepare and submit Form RFD-11
The LUT is completed in Form RFD-11 on the GST portal, with the details of two witnesses and the authorised signatory, and submitted under digital signature or EVC.
- 03
Acknowledgement and annual renewal
An acknowledgement reference number is generated on acceptance; because the LUT covers only one financial year, we file a fresh RFD-11 at the start of each year to keep the facility active.
Documents required
- Form RFD-11 with the LUT details
- GST registration certificate (GSTIN)
- PAN of the business
- Import Export Code (IEC)
- KYC of the authorised signatory and details of two witnesses
- Copy of the previous year's LUT, where one was filed
- Board resolution or letter of authorisation for the signatory
Applicable laws & forms
- Integrated Goods and Services Tax Act 2017 §16 — zero-rated supplies
- Central Goods and Services Tax Rules 2017 Rule 96A — export without payment of integrated tax under an LUT
- Form GST RFD-11 — the Letter of Undertaking
- Notification 37/2017-Central Tax — extending the LUT facility to all eligible exporters
Frequently asked questions
Government fees
- Statutory / government fee (indicative)
- ₹0
Indicative government fee · last verified 2026-06-07. Our professional charges are shared on consultation.