LUT (Letter of Undertaking) Filing in Form GST RFD-11, Fully Managed by Experts
CA/CS-managed LUT filing, handled end to end — eligibility check, Form GST RFD-11 preparation with witness and declaration details, filing on the GST portal, and your ARN acknowledgement. 100% online, with an annual renewal reminder so your exports never stall.
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What Is LUT (Letter of Undertaking)?
A quick, plain-language explanation before the details.
An LUT is a declaration in Form GST RFD-11 that lets you export goods or services, and supply to SEZ, without paying IGST — keeping your export cash flow free.
Under Rule 96A of the CGST Rules, 2017, read with Section 16 of the IGST Act, 2017, a registered person may furnish a Letter of Undertaking in Form GST RFD-11 to make zero-rated supplies without payment of integrated tax, instead of paying IGST and claiming a refund.
Administered by the Goods and Services Tax Network (GSTN) under the Central Board of Indirect Taxes and Customs (CBIC), and furnished online on the portal gst.gov.in.
An LUT is valid for a single financial year. A fresh Form GST RFD-11 must be filed at the start of every FY to continue exporting without paying IGST — the old LUT does not carry forward.
Quick Facts
Is This Service Right for You?
Ideal for
- Merchant & manufacturer exporters shipping goods out of India
- Exporters of services — IT, SaaS, consulting & freelancers billing overseas
- Suppliers to SEZ units and SEZ developers
- Existing exporters whose LUT is expiring and needs renewal
- First-time exporters who want to ship without paying IGST from day one
- Businesses with foreign-currency receipts wanting to protect cash flow
You may need this if
- You make (or plan to make) zero-rated supplies — exports or SEZ supplies
- You want to export goods or services without paying IGST upfront
- You want to avoid the pay-IGST-then-claim-refund route
- Your existing LUT is lapsing at the end of the financial year
- You supply to SEZ units or developers and want zero-rated cover
- You have not been prosecuted for tax evasion above ₹2.5 crore
Not sure if you need this?
Talk to an Expert →Why File a Letter of Undertaking (LUT)?
An LUT is the simplest route for exporters and SEZ suppliers to make zero-rated supplies without locking up cash in IGST. Here is why it matters.
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01
Export Without IGST
Supply zero-rated goods and services without paying IGST upfront on every export invoice.
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02
Protect Cash Flow
No IGST blocked in refund cycles — your working capital stays free for the business.
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03
Skip Refund Paperwork
Avoid the pay-then-refund route and the Form GST RFD-01 refund claims that follow it.
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04
Cover SEZ Supplies
An LUT also covers supplies to SEZ units and developers, not just physical exports of goods.
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05
100% Online
Form GST RFD-11 is furnished digitally on the GST portal — no office visits required.
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06
Simple Annual Renewal
Valid for one FY — TaxClue tracks expiry and renews it before each financial year starts.
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) in the state of supply
- You make (or intend to make) zero-rated supplies — exports or SEZ supplies
- No prosecution for tax evasion of an amount exceeding ₹2.5 crore
- An authorised signatory who can e-verify Form GST RFD-11 via DSC or EVC
- Details of two independent witnesses (name, address and occupation)
- A fresh LUT filed for each financial year before your first export
Everything You Need. One Professional Team.
Eligibility Check
Confirm you make zero-rated supplies and are not barred from furnishing an LUT.
Details Collected
Gather your GSTIN, authorised signatory and two witness details securely.
RFD-11 Preparation
Draft Form GST RFD-11 with the correct declarations and undertakings.
Witness & Declaration Support
Help you complete witness particulars and the required self-declarations.
Portal Filing
Furnish the LUT on the GST portal, signed by DSC or EVC of the signatory.
ARN & Status Tracking
Track the Acknowledgement Reference Number generated on filing.
Acknowledgement Delivery
Hand over the signed LUT acknowledgement for your export records.
Renewal Reminder
Track LUT validity and flag the renewal before the new financial year begins.
What You’ll Receive
What Details Are Required to File an LUT (Form GST RFD-11)?
An LUT needs no bank guarantee — only your GST and signatory details plus two independent witnesses. Everything is collected securely online, with no office visits.
GST & Signatory
Registration & signatory details- GSTIN of the registered person
- PAN of the business entity
- Authorised signatory details (name, designation)
- DSC or Aadhaar-linked mobile for EVC signing
Witness Details
Two independent witnesses- Name of two independent witnesses
- Address of each witness
- Occupation of each witness
- Witnesses should be independent of the applicant
Supporting Records
Export / SEZ evidence- Nature of zero-rated supply (export / SEZ)
- IEC (Import Export Code), if applicable
- Previous LUT / ARN, if renewing
- Export invoices or SEZ supply particulars, if available
LUT, not a bond
An LUT is a simple undertaking — no bond and no bank guarantee is required. A bond with bank guarantee applies only to those not eligible to furnish an LUT.
Two witnesses needed
Form GST RFD-11 requires the name, address and occupation of two independent witnesses. They should be independent of the applicant and its authorised signatory.
Fresh LUT each FY
An LUT is valid for one financial year only. File a new RFD-11 at the start of every FY — an earlier year's LUT does not carry forward.
Signed by DSC or EVC
The LUT is furnished online and signed using the authorised signatory's DSC or EVC (Aadhaar OTP) — no physical submission to a GST office.
Don’t have all the documents?
We’ll identify what your case needs →How to File an LUT Online (Step by Step)
The entire LUT is furnished online on the official GST portal at gst.gov.in — under Services → User Services → Furnish LUT.
Eligibility check
We confirm you make zero-rated supplies and are not barred from furnishing an LUT.
Details collected
Share your GSTIN, authorised signatory and the details of two independent witnesses.
RFD-11 prepared
Our CA/CS team drafts Form GST RFD-11 with the declarations and undertakings.
Filed on the GST portal
The LUT is furnished under Services → User Services → Furnish LUT, signed by DSC or EVC.
ARN generated
An Acknowledgement Reference Number is issued once the LUT is filed on the portal.
Acknowledgement delivered
The signed LUT acknowledgement is sent to you for your export records and invoices.
How Long Does LUT Filing Take?
| Stage | Expected Time |
|---|---|
| Eligibility check + details collected | Day 1 |
| Form GST RFD-11 prepared & reviewed | Day 1–2 |
| Filed on portal + ARN & acknowledgement | Day 2–3 |
Once complete details are received, an LUT is typically prepared and filed within 1–3 working days. The ARN is generated on filing. File your LUT before your first export of the financial year so no supply is left without zero-rated cover.
Key Dates — At a Glance
| Frequency | What Is Due |
|---|---|
| Start of FY (1 Apr) | A fresh LUT is required for the new financial year · The earlier year's LUT does not carry forward · File Form GST RFD-11 before your first export |
| On Filing | ARN generated once the LUT is furnished · Signed LUT acknowledgement stored for records · Quote the LUT reference on export invoices |
| Through the FY | Export goods/services zero-rated without IGST · Cover supplies to SEZ units and developers · Keep export documentation aligned to the LUT |
| FY-End (31 Mar) | LUT validity ends with the financial year · Renew RFD-11 for the next FY to avoid a gap · TaxClue sends a renewal reminder before FY-end |
Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.
Doing It Yourself vs TaxClue
Doing It Yourself
- Confirm your own LUT eligibility and the ₹2.5 crore prosecution bar
- Arrange two independent witness particulars correctly
- Draft Form GST RFD-11 declarations without errors
- Navigate Services → User Services → Furnish LUT on the portal
- Sign the LUT via DSC or EVC without failures
- Track the ARN and store the acknowledgement
- Remember to re-file a fresh LUT every financial year
With TaxClue
- Expert confirms your eligibility before filing
- Witness and declaration details handled for you
- RFD-11 prepared and reviewed by CA/CS team
- LUT furnished on the portal on your behalf
- DSC / EVC signing handled smoothly
- ARN tracked and acknowledgement delivered
- Annual FY renewal reminder so you never lapse
Skip the guesswork.
Let an expert handle it →Common Mistakes That Delay Your Application
TaxClue reviews your documents before filing to reduce avoidable errors.
LUT Renewal — What Applies Each Financial Year
Start of FY (1 Apr)
- A fresh LUT is required for the new financial year
- The earlier year's LUT does not carry forward
- File Form GST RFD-11 before your first export
On Filing
- ARN generated once the LUT is furnished
- Signed LUT acknowledgement stored for records
- Quote the LUT reference on export invoices
Through the FY
- Export goods/services zero-rated without IGST
- Cover supplies to SEZ units and developers
- Keep export documentation aligned to the LUT
FY-End (31 Mar)
- LUT validity ends with the financial year
- Renew RFD-11 for the next FY to avoid a gap
- TaxClue sends a renewal reminder before FY-end
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
- Exporting on a lapsed LUT strips zero-rated cover from the supply
- Goods not exported within 3 months of the invoice (Rule 96A) trigger IGST plus interest
- Export proceeds not realised in the prescribed period risk IGST with interest
- 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
CA / CS Team
Qualified Chartered Accountants and Company Secretaries prepare and file your LUT.
Correct Form
Form GST RFD-11 filed correctly — not a bond with bank guarantee you don't need.
Fast Turnaround
Committed timelines with proactive status updates — often the same day when urgent.
100% Online
Everything over WhatsApp / email — no office visits required at any stage.
Renewal Tracked
We track LUT validity and remind you before each new financial year.
Post-Filing Support
Guidance on quoting the LUT on invoices and export documentation.
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 an LUT and which form is it filed in?
Who is eligible to file an LUT?
How long is an LUT valid?
What happens if I export without an LUT?
Is an LUT the same as a bond?
Does an LUT cover supplies to SEZ units?
Do I need to visit a GST office to file an LUT?
What details are needed to file Form GST RFD-11?
Is there a government fee to file an LUT?
How long does it take to file an LUT?
When should I file my LUT for the year?
What is the ARN in LUT filing?
What is a LUT and who can file it under GST?
What is the difference between exporting under LUT and with payment of IGST?
What are the Rule 96A conditions attached to an LUT?
Do I need a DSC to file the LUT?
Can I claim a refund after exporting under an LUT?
Official Sources & Legal References
Every regulatory detail on this page — the form, the rule, validity and eligibility — is drawn from primary law and official government sources. Verify them directly:
- GST Portal — Furnish LUT (RFD-11)Official portal to furnish the LUT under Services → User Services → Furnish LUT
- CBIC-GST — Acts, Rules & NotificationsCGST Rules 2017 including Rule 96A, plus circulars on LUT and zero-rated supply
- IGST Act, 2017 — Section 16 (zero-rated supply)Zero-rated supply and the option to supply under LUT without payment of tax · India Code
- GST Portal — Help & TutorialsOfficial step-by-step guidance on furnishing a Letter of Undertaking
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 (Letter of Undertaking) Resources — All Free
File Your LUT (Form GST RFD-11) and Export Without IGST
Expert-managed LUT filing — eligibility check, Form GST RFD-11 preparation with witness details, portal filing and your ARN acknowledgement, plus an annual renewal reminder. Consultation, zero hidden charges.
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