LUT under GST
A Letter of Undertaking (LUT) lets a GST-registered exporter make zero-rated supplies — exports of goods or services — without paying IGST upfront. Without an LUT, you must pay IGST on every export invoice and claim a refund later, which ties up working capital.
What this filing does
A Letter of Undertaking (LUT) lets a GST-registered exporter make zero-rated supplies — exports of goods or services — without paying IGST upfront. Without an LUT, you must pay IGST on every export invoice and claim a refund later, which ties up working capital.
We file Form RFD-11 on the GST portal and the LUT is acknowledged within 1-3 working days. Renewable annually.
Common reasons founders file this
- You are about to issue your first export invoice.
- Your existing LUT is expiring (LUTs are valid one financial year only).
- You've started new export categories not covered by your old LUT.
- You want to free up working capital that's currently locked in IGST refunds.
Documents we will need
Most of these you can scan or photograph from your phone. We list everything in your engagement letter so nothing is collected later as a surprise.
- GST registration certificate (active, no recent prosecution under tax laws).
- PAN of the entity.
- Authorised signatory's email and mobile (used for OTP).
- Two witnesses with PAN and address details (most LUTs require this).
Stage by stage
- 01.
Briefing & engagement
Day 1We confirm your eligibility (active GSTIN, no recent tax prosecution). Engagement letter follows same day.
- 02.
RFD-11 filed
Day 1–2We file the LUT on the GST portal. The form is signed digitally by the authorised signatory.
- 03.
Acknowledgement
Day 2–3The LUT acknowledgement number is generated. You can quote it on every export invoice for the financial year.
Our fee — from ₹2,000
Annual filing. We send a reminder before the next financial year's renewal.
What you receive
- Filed RFD-11 with LUT acknowledgement number.
- Reminder on annual renewal (every March/April).
- Note on which categories of export are covered.
Frequently asked
Is the LUT for goods exporters or service exporters too?+
Both. Any GST-registered entity making zero-rated supplies (exports of goods, exports of services, supplies to SEZ) can file an LUT.
What's the alternative to an LUT?+
Pay IGST on every export invoice and claim refund afterwards. The refund process works but locks up working capital for 4-8 weeks per cycle. For any business with regular exports, an LUT is significantly more efficient.
Who is ineligible for an LUT?+
Exporters who have been prosecuted under any tax law for tax evasion of ₹2.5 crore or more in the recent past must use the IGST-and-refund route. Otherwise, any active GST-registered exporter is eligible.
Does the LUT cover all my export invoices automatically?+
Yes — once filed, every export invoice issued in that financial year can be made zero-rated by quoting the LUT acknowledgement number. The number must appear on the invoice.
Begin your lut under gst.
The online form takes a few minutes. Save and resume anytime. No payment is taken until the full fee, including any pass-through items, has been shown alongside the engagement letter.