Bhargav Rajurkar & Co.Practising Company Secretaries
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What this filing does

LUT under GST

A Letter of Undertaking lets a GST-registered exporter make zero-rated supplies — exports of goods or services — without paying IGST upfront. Without it, IGST has to be paid on every export invoice and claimed back as a refund later, which ties up cash unnecessarily.

Delivery2–3 working daysFormsRFD-11 (LUT) on GST portal
Overview

What this filing does

A Letter of Undertaking lets a GST-registered exporter make zero-rated supplies — exports of goods or services — without paying IGST upfront. Without it, IGST has to be paid on every export invoice and claimed back as a refund later, which ties up cash unnecessarily.

The LUT application (Form RFD-11) is filed on the GST portal and the acknowledgement is generated within 1–3 working days. It is valid for one financial year and has to be renewed every April.

When you need this

Common reasons founders engage this

  • You are about to issue your first export invoice.
  • Your existing LUT is expiring — LUTs are valid for one financial year only.
  • You have started new export categories not covered by your old LUT.
  • You want to free up cash that is currently locked in IGST refunds.
From your side

Documents you will need to send

Most of these can be scanned or photographed from your phone. Everything required is listed in the checklist sent the same day, so nothing is collected later as a surprise.

  • Active GST registration certificate, with no recent prosecution under tax laws.
  • PAN of the business.
  • Email and mobile of the person who'll sign for the business (used for OTP).
  • Two witnesses with their PAN and address details (most LUTs require this).
Step by step

How it works

  1. 01.

    Briefing and engagement

    Day 1

    Eligibility is confirmed — an active GSTIN and no recent tax prosecution. The document checklist arrives the same day.

  2. 02.

    LUT filed on the GST portal

    Day 1–2

    The LUT application (Form RFD-11) is filed on the GST portal, signed digitally by the person signing for the business.

  3. 03.

    Acknowledgement

    Day 2–3

    The LUT acknowledgement number is generated. It can be quoted on every export invoice for the rest of the financial year.

What it costs

Our fee

Professional fee

₹2,000

Annual filing. A reminder goes out before the next financial year's renewal.

At the end

What you receive

  • Filed LUT application with the acknowledgement number.
  • Reminder on the annual renewal (every March/April).
  • Note on which categories of export are covered.
Start LUT Filing
  1. i.

    Fill the online form

    Save and resume anytime. No pressure to finish in one sitting.

  2. ii.

    Review the scope and fee

    The exact all-in fee, the timeline, and what's included appear together before any payment.

  3. iii.

    Filing begins

    Your dashboard tracks every step. Every form is signed and certified by a Practising Company Secretary.