LUT Filing — Letter of Undertaking (Form RFD-11) for Exporters
A Letter of Undertaking lets you export goods or services — or supply to an SEZ — without paying IGST upfront, so your working capital is never blocked in a refund cycle. We file your RFD-11 online for the financial year and keep you export-ready.
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What Is LUT Filing (RFD-11)?
The exporter-friendly route to zero-rated supply — explained plainly.
An LUT is a declaration an exporter files with the GST department promising to fulfil all the conditions of a zero-rated supply. Once it is on record, you can export goods or services, or supply to an SEZ, without paying IGST — instead of paying IGST first and claiming it back later.
Under Section 16 of the IGST Act, 2017 an exporter may make a zero-rated supply either on payment of IGST and claim refund, or without payment of IGST under a bond or Letter of Undertaking. Rule 96A of the CGST Rules read with Notification 37/2017-CT permits most registered persons to furnish the LUT in place of a bond, in Form GST RFD-11, undertaking to pay the tax with interest if the export conditions are not met.
The LUT is furnished online on the GST portal (gst.gov.in) and is acknowledged by the jurisdictional GST authority. On successful submission an Application Reference Number (ARN) is generated and the accepted LUT can be downloaded.
An LUT is furnished for a financial year and remains valid for the whole of that financial year. A fresh LUT must be filed for each subsequent financial year. If its conditions are not satisfied, the facility of exporting without payment of tax is withdrawn until it is restored.
Quick Facts
Is This Service Right for You?
Ideal for
- Exporters of goods shipping consignments overseas
- Service exporters billing foreign clients (with BRC/FIRC realisation)
- Suppliers to SEZ units and SEZ developers
- Businesses that want to avoid the IGST pay-and-reclaim cycle
- New exporters registering their first export shipments
- Existing exporters renewing their LUT for the new financial year
You may need this if
- You intend to export goods or services without paying IGST
- You supply to an SEZ unit or developer and want zero-rated treatment
- Your previous LUT has lapsed with the end of the financial year
- You want to conserve working capital instead of blocking it in refunds
- You have not been prosecuted for tax evasion exceeding Rs 2.5 crore
- You are starting exports and need to be export-ready before shipping
Not sure if you need this?
Talk to an Expert →Why File a Letter of Undertaking?
For any regular exporter, an LUT is the difference between shipping freely and locking cash in an IGST refund cycle every single consignment.
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01
No Working-Capital Blockage
Without an LUT you must pay IGST on every export and then claim it back. With an LUT you export without paying IGST at all — your cash stays in the business instead of the refund queue.
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02
Export Goods & Services Freely
A valid LUT covers zero-rated exports of both goods and services, so you can ship and invoice overseas clients without adding IGST to each transaction.
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03
Supply to SEZ Without IGST
Supplies to a Special Economic Zone unit or developer are zero-rated. An LUT lets you make those SEZ supplies without paying IGST upfront.
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04
Simpler, Faster Cycle
Exporting under LUT avoids the pay-now-claim-later loop entirely for tax on the output, leaving only accumulated-ITC refunds to pursue where relevant.
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05
One Filing Covers the Year
The LUT is furnished once per financial year and stays valid the whole year — a single, low-effort filing that keeps you export-ready for months.
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06
Credibility with Buyers & Banks
A live LUT on record signals a compliant, export-ready business — useful when onboarding overseas buyers and dealing with your AD bank.
Simple, Transparent Pricing
Custom quote for your case
Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.
Who Can Apply?
Eligibility checklist
- A valid GST registration (GSTIN) and access to gst.gov.in
- Intention to make zero-rated supplies — exports or SEZ supplies — without paying IGST
- Not been prosecuted for tax evasion of an amount exceeding Rs 2.5 crore
- Two independent witnesses (name, address and occupation) for the undertaking
- An authorised signatory who can e-sign via DSC or EVC (Aadhaar OTP)
- A fresh LUT furnished for the current financial year
Everything You Need. One Professional Team.
Eligibility Check
Confirm you qualify to furnish an LUT — in particular that you are not barred by the evasion-prosecution threshold.
Details & Witnesses
Gather your GSTIN, authorised-signatory and two-witness details for the undertaking.
LUT Preparation
Prepare the Form RFD-11 with the correct financial year and the standard undertaking clauses.
Online Filing
File the LUT on gst.gov.in under User Services → Furnish LUT and complete e-signing.
ARN & Acknowledgement
Generate the ARN and download the accepted LUT for your records and buyers.
Records & Invoicing Guidance
Explain how to reference the LUT on export invoices and keep the required declarations.
Yearly Renewal Reminder
Flag when the financial year turns over so a fresh LUT is furnished and exports stay uninterrupted.
Refund Interface
Guide you on the accumulated-ITC refund route that runs alongside exports under LUT.
What You’ll Receive
What Documents Are Required for LUT Filing?
LUT filing is light on paperwork — the undertaking itself is filed online. Keep the signatory KYC and two-witness details handy, and be ready to e-sign with a DSC (companies/LLPs) or EVC.
For LUT Filing (Form RFD-11)
- GST registration certificate (GSTIN)
- PAN of the business / entity
- KYC (PAN & Aadhaar) of the authorised signatory
- Details of two independent witnesses (name, address, occupation)
- Digital Signature Certificate (DSC) or EVC for e-signing
- Import-Export Code (IEC), where applicable to goods exports
- Cancelled cheque / bank details of the exporter
Eligibility bar
Any registered person can furnish an LUT except one who has been prosecuted for tax evasion of an amount exceeding Rs 2.5 crore. Such persons must instead export under a bond with a bank guarantee.
One LUT per financial year
A separate LUT is furnished for each financial year and is valid for that whole year. File early in the year so exports are never held up.
Undertaking to pay if conditions fail
By filing the LUT you undertake to pay the IGST with interest if the export or SEZ-supply conditions in Rule 96A are not met — for example, goods not exported within 3 months, or service proceeds not realised in convertible foreign exchange within the prescribed period.
Two witnesses required
The LUT must be given in the presence of two independent witnesses. Keep their name, address and occupation ready for the form.
Don’t have all the documents?
We’ll identify what your case needs →How to File the LUT Online (Step by Step)
The entire LUT is furnished online on the official GST portal at gst.gov.in.
Confirm eligibility
Verify you qualify to furnish an LUT — in particular that you have not been prosecuted for tax evasion exceeding Rs 2.5 crore.
Log in and open the LUT form
On gst.gov.in go to Services → User Services → Furnish Letter of Undertaking (LUT), and select the relevant financial year.
Fill Form RFD-11
Accept the standard undertaking clauses, enter the details of two independent witnesses, and confirm the authorised-signatory information.
Sign and submit
E-sign the LUT with a DSC (companies and LLPs) or EVC (Aadhaar OTP) and submit it on the portal.
ARN generated
On successful submission an Application Reference Number (ARN) is generated and the accepted LUT can be downloaded.
Export without IGST
With the LUT on record for the financial year, make your zero-rated exports and SEZ supplies without paying IGST, referencing the LUT on your invoices.
Renew each financial year
Furnish a fresh LUT at the start of every new financial year so the facility continues without interruption.
Validity & Key Timelines
| Stage | Expected Time |
|---|---|
| ARN on successful online submission | Generated on filing |
| Validity of the LUT | The whole financial year |
| Renewal — fresh LUT for the next year | Each new financial year |
| Export of goods after invoice (Rule 96A) | Within 3 months |
| Realisation of export-service proceeds (Rule 96A) | Within 1 year (convertible forex) |
These are statutory conditions, not service promises. Under Rule 96A, if goods are not exported within three months of the invoice date, or the payment for exported services is not received in convertible foreign exchange within one year, the exporter must pay the IGST with interest — the LUT is the undertaking to do so if those conditions are not met.
Doing It Yourself vs TaxClue
Doing It Yourself
- Check whether the Rs 2.5 crore prosecution bar applies to you
- Select the correct financial year and undertaking clauses
- Arrange and enter two independent witnesses correctly
- E-sign with the right DSC / EVC without errors
- Remember to renew a fresh LUT every financial year
- Track the Rule 96A export and realisation conditions
- Risk exporting without a valid LUT and owing IGST plus interest
With TaxClue
- Eligibility confirmed before filing
- Correct financial year and clauses applied
- Witness and signatory details prepared for you
- E-signing (DSC/EVC) handled smoothly
- Yearly renewal tracked so exports never stall
- Guidance on Rule 96A conditions and ITC refunds
- Accepted LUT and ARN delivered for your records
Skip the guesswork.
Let an expert handle it →Common Mistakes That Delay Your Application
TaxClue reviews your documents before filing to reduce avoidable errors.
What Happens If Your Application Is Rejected?
- Applicant barred by the Rs 2.5 crore evasion-prosecution condition
- Incomplete or inconsistent witness / signatory details
- Wrong financial year or undertaking not properly accepted
- E-signing failure (DSC/EVC) at submission
If an LUT filing is not accepted, we correct the flagged issue and re-file. Where an applicant is barred from the LUT facility, we advise on the export-under-bond-with-bank-guarantee alternative.
Penalties & Consequences
What is at stake if you do not comply
- Without a valid LUT you must pay IGST on every export and block working capital
- A lapsed LUT strips zero-rated cover, so the supply is treated as taxable
- Goods not exported within 3 months of the invoice (Rule 96A) trigger IGST plus interest
- Service proceeds not realised in forex within 1 year make the IGST with interest payable
- The ₹2.5 crore evasion-prosecution bar means an LUT cannot be filed at all
Regulatory Updates 2025–26
- 2025: Exporters file a Letter of Undertaking (Form RFD-11) afresh each financial year to export without paying IGST.
Why Businesses Choose TaxClue
Export Compliance Team
Specialists who file LUTs and handle export refunds every day.
Never Miss Renewal
We track the financial-year turnover so a fresh LUT is always in place.
Eligibility Checked First
We confirm you qualify before filing — no surprises at submission.
Transparent Fees
A clear, itemised quote upfront — no hidden professional charges.
Fully Online
Share details and get updates digitally — no office visits.
Refund Interface
We connect your LUT with the accumulated-ITC refund route.
Your Documents Deserve Professional Care
- Documents handled by professionals under confidentiality
- Access limited to the team working on your file
- Communication over secure digital channels
- Documents retained only as long as needed for compliance
Frequently Asked Questions
What is a Letter of Undertaking (LUT)?
Who can file an LUT?
How often do I file the LUT?
How long is an LUT valid?
What is the benefit of exporting under LUT?
Is there a government fee to file the LUT?
Does an LUT cover supplies to SEZ?
What happens if I do not export within the prescribed time?
What documents do I need to file an LUT?
Do I need a DSC to file the LUT?
Can I still claim a refund if I export under LUT?
What if I am not eligible for the LUT?
What is a LUT and who can file it in Form RFD-11?
What is the difference between exporting under LUT and with payment of IGST?
How do I file an LUT online in Form RFD-11?
What are the Rule 96A conditions I undertake by filing the LUT?
Can I claim a refund after exporting under an LUT?
Official Sources & Legal References
Every regulatory figure on this page — the form, validity, eligibility bar and Rule 96A conditions — is drawn from primary law and official government sources. Verify them directly:
- GST Portal — Furnish LUTFile Form RFD-11 online under Services → User Services → Furnish LUT
- IGST Act, 2017 — Section 16Zero-rated supply — export with IGST refund or without IGST under bond/LUT
- CGST Rules, 2017 — Rule 96ARefund of IGST on exports and export/SEZ supply under bond or LUT
- CBIC — Notification 37/2017-Central TaxExtends the LUT facility in place of a bond to most registered persons
Related Guides
Zero-Rated Supply (Sec 16 IGST)
Read guide ArticleRefunds Under Sections 54–58
Read guide ArticleFiling RFD-01: A Guide
Read guide ArticlePlace of Supply: Import & Export
Read guide ArticleHow ITC Matching in GSTR-2B Works
Read guide ArticleWhy Refunds Get Rejected
Read guide ArticleTax Invoice: Mandatory Fields
Read guide ArticlePayment & Electronic Ledgers
Read guideLUT Filing (RFD-11) Resources — All Free
File Your LUT and Export Without Blocking Cash
From confirming eligibility to filing Form RFD-11 for the financial year and reminding you to renew — our experts keep you export-ready. Free consultation, no hidden charges.