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GST LUT Filing for Exporters – Simplified by N D Savla & Associates
Are you an exporter aiming to streamline your international trade operations and improve cash flow? The Letter of Undertaking (LUT) under GST is your gateway to exporting goods and services without paying IGST upfront.
At N D Savla & Associates, we help exporters file the GST LUT (Form RFD-11) seamlessly—ensuring compliance, reducing paperwork, and enabling tax-free exports with zero disruptions.
What is LUT in GST?
LUT (Letter of Undertaking) allows exporters to supply goods or services without paying Integrated GST (IGST) at the time of export. It is especially beneficial for those making zero-rated exports and looking to avoid delays in refund claims.
Without an LUT, exporters are required to pay IGST and later claim it back as a refund—tying up working capital.
Who Should File LUT?
The LUT facility is available to any GST-registered business or individual involved in:
Export of goods or services
Supplies to Special Economic Zones (SEZs)
Zero-rated transactions under GST
Note: Businesses involved in tax evasion above ₹2.5 crores are not eligible to file LUT.
Documents Required for GST LUT Filing
To file LUT (Form GST RFD-11) on the GST portal, you will need:
GST Registration Certificate
PAN of the business entity
Authorized signatory’s ID & address proof (KYC)
LUT Cover Letter (on company letterhead)
Authorization letter (for the signatory)
Cancelled cheque of the business bank account
Import Export Code (IEC) – if applicable
We ensure all documents are reviewed and uploaded correctly, minimizing delays and rejections.
Why File LUT?
| Benefit | Impact |
|---|---|
| No IGST on Export | Export without blocking funds in tax payments. |
| Avoid Refund Delays | Eliminate refund application follow-ups with tax authorities. |
| Enhance Working Capital | Retain liquidity to reinvest in operations or expansion. |
| Annual Validity | LUT remains valid for the entire financial year, no monthly renewals. |
| Smoother Documentation | Streamline paperwork for SEZ, international clients, and logistics chains. |
LUT vs. Bond – When is Bond Required?
LUT is valid for 1 financial year. If an exporter fails to meet LUT conditions or is ineligible, they must execute a Bond with a Bank Guarantee.
Bonds are required on non-judicial stamp paper and may need up to 15% Bank Guarantee (subject to GST Commissioner discretion).
Bonds are used as a fallback for high-risk exporters or in case of non-compliance.
Key Points to Remember
Form GST RFD-11 must be filed electronically via the GST portal.
Submission should be done on official letterhead, signed by authorized personnel (Director, Partner, or Proprietor).
LUT must be renewed every year to remain valid.
In case of LUT cancellation or expiration, you must switch to bond execution or renew immediately.
How N D Savla & Associates Makes LUT Filing Effortless
Filing LUT doesn’t have to be a bureaucratic headache. At N D Savla & Associates, our expert GST consultants:
Review eligibility and prepare required documents
Draft and file Form RFD-11 accurately on your behalf
Ensure timely submission and acknowledgement
Handle follow-ups and status tracking
Provide yearly renewal reminders to stay compliant
Whether you’re a new exporter or an established business scaling operations globally, we ensure that your LUT filing is fast, compliant, and stress-free.
Ready to Export Without IGST?
Partner with N D Savla & Associates and make your GST compliance efficient, affordable, and hassle-free.
Contact us today for expert support on GST LUT filing and take the next step in growing your export business—without tax roadblocks.
N D Savla & Associates – Your Compliance Partner in Global Growth
