LUT Filing Under GST for Exporters
Letter of Undertaking (Form RFD-11) & IGST-Free Exports
File the Letter of Undertaking in Form RFD-11 to make zero-rated exports without paying IGST upfront — eligibility check, document prep, filing, SEZ supplies, and a yearly renewal reminder.
Overview
What Is a Letter of Undertaking (LUT) Under GST?
A Letter of Undertaking, or LUT, is a declaration an exporter files in Form GST RFD-11. In it, you promise to follow all export rules under GST and complete your exports within the prescribed time — and in return you are allowed to export without paying IGST on those supplies.
Exports under GST are zero-rated supplies. There are two ways to claim the benefit: pay IGST and claim a refund afterwards, or file an LUT and export without paying IGST at all. The LUT route is faster, cleaner, and far easier on cash flow, which is why RFD-11 filing has become the default for serious exporters.
At N D Savla & Associates, we handle GST LUT filing end to end — from checking eligibility to preparing documents, filing Form RFD-11, and reminding you to renew. Our LUT work sits alongside GST Registration, GST refund for export of services, and Indirect Tax Services.
Eligibility
Who Should File an LUT?
The LUT eligibility criteria under GST are wide — almost every genuine exporter with a valid GST registration making zero-rated supplies qualifies.
Export of Goods
Goods exported outside India against payment in convertible foreign exchange, or as otherwise allowed.
Export of Services
Software, consulting, design, and other professional services billed to overseas clients.
Supplies to SEZ Units
Selling to a Special Economic Zone unit is zero-rated like a physical export — LUT for SEZ supplies works the same way.
Other Zero-Rated Supplies
Any other zero-rated transaction recognised under GST qualifies for the LUT facility.
The ₹2.5 Crore Exclusion
A business prosecuted for tax evasion of ₹2.5 crore or more cannot file an LUT and must execute a bond instead.
Annual Renewal Required
An LUT is valid for one financial year (1 Apr–31 Mar). It does not roll over — a fresh RFD-11 is filed each year.
The Process
How to File LUT in the GST Portal — Step by Step
The entire process is online through Form GST RFD-11, with no office visit needed. Small errors cause real delays, so getting the template right once saves effort on every renewal that follows.
Log In to the GST Portal
Select the Financial Year
FY 1 Apr – 31 Mar
Accept the Self-Declarations
Enter Witness Details
Sign & Submit (DSC / EVC)
DSC / EVC · ARN
Renewal Reminder Each Year
Yearly Renewal
Documents Required for LUT Filing
- GST registration certificate of the business.
- PAN of the business entity.
- KYC, ID, and address proof of the authorised signatory.
- LUT cover letter on company letterhead and an authorisation letter (board resolution or partner authority).
- Cancelled cheque of the business bank account.
- Import Export Code, where applicable.
LUT vs Bond & More
When Is a Bond Required Instead, and Related Services
Most exporters never need a bond — an LUT is the easy default and a bond is the backup when an exporter is not eligible or breaches LUT conditions:
Frequently Asked Questions
Common Questions on LUT Filing Under GST
What is LUT in GST and who can file it?
How do I file LUT in the GST portal step by step?
What documents are required for LUT filing under GST?
What is the LUT validity for a financial year, and is renewal needed?
When is a bond required instead of an LUT?
Ready to Export Without IGST? File Your LUT With Us
Eligibility check, document prep, Form RFD-11 filing, ARN tracking, and a renewal reminder every financial year — and the bond route handled too, if it is ever needed.
Get in Touch✉️ nainitsavla@savlagroup.in | natasha@savlagroup.in
🌐 ndsavlaa.com/gst-lut-form
