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Tax & GST

GST LUT filing for exporters

File the Letter of Undertaking (Form GST RFD-11) so you can export goods or services without paying IGST upfront.

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Overview

A registered exporter can either pay IGST on exports and claim a refund later, or file a Letter of Undertaking (LUT) and export without paying tax. The LUT is filed online on the GST portal in Form GST RFD-11 and is valid for the financial year in which it is furnished, so it is renewed every year.

Filing an LUT saves the working capital that would otherwise be locked up in IGST refunds. Supplies to SEZ units and developers can also be made under an LUT. Most registered persons can use it; the law excludes those prosecuted for tax evasion above the prescribed amount.

Our team prepares the LUT with the required declarations and witnesses' details and files it on the portal, and reminds you to renew it before the next financial year begins.

Who needs it

  • Exporters of goods
  • Exporters of services such as IT, consulting, design or freelancing for clients abroad
  • Suppliers to SEZ units and developers

Documents required

What we usually ask for. Our team confirms the exact list for your case before anything is filed.

  • GSTIN and GST portal access
  • Details of the authorised signatory and their DSC or EVC
  • Names, addresses and occupations of two independent witnesses
  • Previous year's LUT, if any

How it works

  1. 1

    Check eligibility

    We confirm you're registered and not barred from using an LUT.

  2. 2

    Prepare Form RFD-11

    We fill in the financial year, the undertaking and the witnesses' details.

  3. 3

    File on the GST portal

    The LUT is signed with your DSC or EVC and filed; an acknowledgement (ARN) is generated.

  4. 4

    Invoice correctly

    We tell you what to mention on export invoices supplied under the LUT.

Typical timeline

The LUT is filed online and should be in place before you make exports without paying IGST. It is valid for the financial year in which it is filed, so file a fresh one at the start of each financial year (ideally before the first export of the year).

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Answer a few questions and our team will contact you. It takes about two minutes.

Official sources

The government portals and laws this page is based on:

Please note

Xegality is not a law firm or a firm of chartered accountants. Services are managed by Xegality's team; work that the law reserves for a licensed professional (an advocate, a chartered accountant or a company secretary) is done by qualified professionals we work with. Content on these pages is general information, not legal or tax advice, and government timelines are decided by the authorities concerned. Last updated 4 November 2026.

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GST LUT filing for exporters: questions, answered.

Still curious? Talk to our team.

Is an LUT valid for more than one year?
No. It is valid for the financial year in which it is furnished; a new LUT is filed for each year.
Do freelancers exporting services need an LUT?
If you're GST-registered and want to export services without charging IGST, yes. Without an LUT, you pay IGST and claim a refund.
What if I exported without filing an LUT?
Exports made without paying IGST and without a valid LUT can lead to tax demands. Speak to us; the right fix depends on the facts.
Is there a government fee?
No fee is charged on the GST portal for filing an LUT.

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