Online filing · LUT under GST
File your LUT for zero-rated exports.
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Fee₹2,000· 2–3 working days
Step 1 of 2
LUT under GST
Letter of Undertaking for exporters — supply zero-rated without paying IGST upfront.
i.
Business
Legal name of the business
ii.
GSTIN
Your GSTIN
15 characters. Starts with your 2-digit state code.
iii.
Financial year
Which FY is the LUT for?
LUT is valid for one financial year — renewed every April.
Why we ask this
A Letter of Undertaking (Form GST RFD-11) lets exporters and SEZ suppliers make zero-rated supplies without paying IGST upfront and then claiming a refund. That keeps working capital free instead of locked up with the department for months. The LUT is filed on the GST portal once per financial year — so the GSTIN and the target FY drive which form is filed.
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