File your GST Letter of Undertaking (LUT) to export goods or services from India without paying Integrated GST (IGST) upfront — improving cash flow and ensuring GST compliance for exporters.
GST Letter of Undertaking (LUT) is a formal declaration submitted by exporters on the GST Portal allowing them to export goods or services without paying Integrated GST (IGST) upfront. By filing LUT using Form GST RFD-11 before the export, businesses avoid locking up working capital in tax payments and streamline export operations. It must be filed every financial year and is valid only if the exporter has no significant GST prosecution history or pending tax liabilities.
Avoid paying IGST upfront on exports, so funds remain available for business operations.
Meets statutory requirements for zero-rated export supplies under GST law.
Bypassing immediate tax payment simplifies export documentation and logistics.
Avoids the delay and complexity of claiming IGST refunds later.
A necessary compliance step for businesses exporting under zero-rated GST provisions.
Filing an LUT is required before exporting goods/services without IGST.
Keeps capital within the business instead of tax outflows before export.
Valid for one financial year, ensuring uninterrupted export operations.
Confirm your eligibility to file LUT (must be a GST-registered exporter with no major prosecution history).
Gather your GSTIN, business information, financial year details, and witness info.
Login to the GST portal and file LUT using Form GST RFD-11 under Services > User Services > Furnish LUT.
Authorities review the LUT; once accepted, you can export without IGST payment for the financial year.
Visit the GST portal and login with your GSTIN credentials.
Navigate to Services > User Services > Furnish Letter of Undertaking (LUT).
Select the applicable financial year and enter necessary information like witness details.
Sign and file the LUT with DSC or EVC and submit it on the portal.
Cannot use zero-rated export benefits, may need to pay IGST upfront.
How to avoid: File LUT before initiating any export supply for the year.
Refund of export benefits may be denied.
How to avoid: Select the correct financial year when filing.
Rejection or delay in approval.
How to avoid: Ensure all details including witness and declaration boxes are correctly filled.
Form may be invalid or unprocessed.
How to avoid: Provide two reliable witness names and details as required.
GST Letter of Undertaking (LUT) is a formal declaration filed by exporters allowing them to export goods or services without paying Integrated GST (IGST) upfront.
Any GST-registered exporter with no major tax prosecution history and no outstanding GST liabilities can file an LUT.
Filing LUT is required to avoid paying IGST upfront on exports — otherwise IGST must be paid and later claimed as a refund.
A filed LUT is valid for one financial year and must be renewed annually before export activities.
Filing LUT on the GST portal does not have a government fee, though professional facilitation may charge a service fee.
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