GST
GST LUT for exporters (Form GST RFD-11)
A Letter of Undertaking (LUT) lets you export goods or services, or supply to an SEZ, without paying IGST first. We check that you're eligible, file Form GST RFD-11 on the portal for the financial year and send you the acknowledgement. We also tell you what your export invoices need to say.
- Form GST RFD-11 filed for the financial year
- Export without tying up cash in IGST
- Acknowledgement (ARN) in 1–2 working days
- Export invoice wording checked
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Price
LUT filing
₹999+ ₹180 GST
1–2 working days
- Check that you're eligible to file an LUT
- Form GST RFD-11 for the financial year
- Witness details and declarations completed
- Signing with DSC or OTP
- LUT acknowledgement with ARN
- Wording for your export invoices
Fees are before 18% GST. There is no government fee for filing an LUT.
Who needs GST LUT for exporters (Form GST RFD-11)
- Exporters of goods
- Exporters of services, such as IT, consulting, design and other professional work billed to clients abroad
- Suppliers to SEZ units and developers
- Exporters whose LUT for last year has lapsed
Documents you'll need
- GSTIN and access to the GST portal
- Name and details of the authorised signatory
- DSC of the authorised signatory, for companies; others can verify with an OTP
- Names, addresses and occupations of two independent witnesses
- Import Export Code (IEC), if you export goods
- Last year's LUT acknowledgement, if any
You upload these from your order page after you pay. Scans or clear phone photos are fine.
How it works
- 1
Eligibility check
We confirm that your GST registration is active and that nothing bars you from filing an LUT.
- 2
Details for the form
You send the authorised signatory's details and the names, addresses and occupations of two independent witnesses.
- 3
Filing RFD-11
We fill in Form GST RFD-11 on the portal for the financial year, with the undertakings and declarations it needs.
- 4
Signing
The authorised signatory signs with a DSC or an OTP. Companies must use a DSC.
- 5
Acknowledgement
The portal generates an ARN, and the LUT counts as accepted from then. We send you the acknowledgement and the wording for your export invoices.
What an LUT does
Exports of goods and services, and supplies to SEZ units and developers, are zero-rated under GST. You can either pay IGST on them and claim it back as a refund, or furnish a Letter of Undertaking and export without paying IGST. With an LUT your money isn't tied up in tax while you wait for a refund.
The LUT is filed online in Form GST RFD-11 and is valid for one financial year. It's treated as accepted as soon as the portal generates the acknowledgement with an ARN. Any registered person can file one, except someone prosecuted for tax evasion of more than ₹2.5 crore.
What you undertake
Under the LUT you agree to export the goods within three months of the invoice date, and to receive payment for exported services in foreign exchange, or in rupees where RBI allows, within one year, unless the department allows more time. If you don't, IGST becomes payable with interest.
Your export invoices must state that the supply is made under an LUT without payment of IGST. You report these exports in GSTR-1 and GSTR-3B as zero-rated supplies, and you can claim a refund of the input tax credit they leave unused.
Frequently asked questions
Is an LUT compulsory for exporters?
No. You can instead pay IGST on exports and claim it back as a refund. An LUT avoids tying up money in tax, so most exporters prefer it.
How long is an LUT valid?
For the financial year it is filed for. You file a fresh LUT every financial year, ideally before the first export of the year.
We have already exported without an LUT. What now?
File the LUT as soon as possible. CBIC has clarified that a delay in furnishing an LUT can be condoned, but the officer decides. If it isn't accepted for past exports, IGST may be payable on them.
I'm a freelancer paid in foreign currency. Do I need an LUT?
Only if you're registered under GST. If you are, file an LUT so your export invoices go out without IGST. If your turnover is below the limit and you have no other reason to register, you may not need GST registration at all.
Does an LUT cover supplies to an SEZ?
Yes. Supplies to an SEZ unit or developer for authorised operations are zero-rated, and with an LUT you make them without paying IGST.
Can I get back the GST on my purchases?
Yes. Exporters under an LUT can claim a refund of unused input tax credit through Form GST RFD-01. That's covered by our GST refund service.