GST LUT Form in India
A GST LUT (Letter of Undertaking) is a declaration filed via Form GST RFD-11, allowing exporters to supply goods or services without paying IGST upfront, instead of paying the tax and later claiming a refund. It's available to most exporters (except those prosecuted for tax evasion above a certain threshold) and is valid for one financial year, requiring annual renewal. Filed entirely online on the GST portal, it typically takes same-day to 1 working day.
What Is a GST LUT Form?
Normally, exports under GST are treated as zero-rated supplies, but exporters still have two compliance options: pay IGST on the export and later claim a refund, or file a Letter of Undertaking (LUT) upfront to export without paying IGST at all. Filing an LUT is almost always the more cash-flow-friendly option, since it avoids tying up working capital in a tax-then-refund cycle that can take weeks or months to resolve.
The LUT is filed using Form GST RFD-11 and, once approved, covers all eligible exports made during that financial year. It must be renewed at the start of each new financial year to continue availing IGST-free exports.
Eligibility & Documents Required
Step-by-Step Process
- 1Confirm eligibility — valid GST registration, no disqualifying tax evasion prosecution.
- 2Log in to the GST portal and navigate to the LUT filing section under Services.
- 3Fill Form GST RFD-11 with export declaration details and witness information.
- 4Submit using DSC or EVC (Electronic Verification Code), depending on entity type.
- 5Receive an acknowledgment reference number (ARN) confirming submission.
- 6LUT approved automatically in most cases (self-declaration based), with the acknowledgment serving as proof.
- 7Renew the LUT at the start of the next financial year to continue IGST-free exports.
LUT vs Related Export/GST Compliance
Frequently Asked Questions
Any GST-registered exporter of goods or services can file an LUT, except those who have been prosecuted for tax evasion exceeding ₹2.5 crore, who must instead furnish a bond with bank guarantee rather than an LUT.
No, filing Form GST RFD-11 for LUT is free of any government fee — it's a self-declaration based process filed directly on the GST portal.
An LUT is valid only for the financial year in which it's filed and must be filed afresh at the start of each new financial year to continue exporting without paying IGST upfront.
Without an LUT (or bond), exports are still zero-rated, but the exporter must pay IGST at the time of export and then apply for a refund — a slower, cash-flow-intensive alternative to filing an LUT upfront.
Yes, LUT applies to both goods and service exports, allowing eligible exporters in either category to supply without paying IGST upfront, subject to meeting the standard eligibility conditions. ---
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This guide is reviewed by practicing Chartered Accountants and Company Secretaries at Seedan Group with hands-on experience in Indian business registration and compliance. Content is for general guidance and updated as regulations change.
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