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GST LUT Filing
(Letter of Undertaking)

Export goods or services without paying IGST. We handle Form GST RFD-11 filing, document verification, and annual renewals for Exporters and SEZ Suppliers.

1 Year

Valid For (FY)

100%

Tax Saving

24 Hrs

Approval

Zero-Rated Exports without blocking working capital

Apply for LUT

Direct filing on GST Portal.

NOTE: LUT must be filed/renewed at the start of every Financial Year (before April 1st) to continue benefits.

Benefits of LUT

No Upfront Tax

With an active LUT, exporters don't need to pay Integrated GST (IGST) at the time of export, saving cash flow.

No Refunds Hassle

Since no tax is paid, you skip the tedious process of filing GST refund applications (RFD-01) and waiting for funds.

Simplified Compliance

Once filed, the LUT covers all export transactions for the entire financial year. No transaction-wise permission is needed.

LUT Packages

Select a plan tailored to your export compliance needs.

LUT Only

₹1,499 Standard
  • Form RFD-11 Filing
  • 1 Year Validity
  • ARN Generation
  • Digital Signature Support
Select Plan

Export Expert

POPULAR
₹2,999 LUT + Advisory
  • RFD-11 Filing
  • Invoicing Guidance
  • E-Way Bill for Export Help
  • Refund Consultation
Select Plan

Annual Exporter

₹9,999 /yr Full Peace of Mind
  • Annual LUT Renewal
  • Monthly GSTR-1/3B Filing
  • Annual Return (GSTR-9)
  • Dedicated Manager
Select Plan

Required Documents

No physical documents needed for filing, but keep details handy:

Previous LUT (If applying for renewal)
Two Witnesses (Name, Address & Occupation)
Authorized Signatory DSC / EVC
Board Resolution (For Companies/LLP)
IEC Code (Import Export Code)

The Filing Process

1

Eligibility Check

Verify if you are eligible (not prosecuted for tax evasion > ₹2.5 Cr).

2

Submit Form RFD-11

Login to GST Portal > User Services > Furnish Letter of Undertaking.

3

Witness Details

Enter details of two independent witnesses and authorized signatory.

ARN Generation

Sign with DSC/EVC. The system generates an Application Reference Number (ARN) instantly.

Frequently Asked Questions

Who can file a Letter of Undertaking (LUT)?

Any registered person who intends to supply goods or services for export or to SEZ units/developers without payment of integrated tax (IGST) is eligible, provided they have not been prosecuted for tax evasion exceeding ₹250 Lakhs.

What is the validity period of the LUT?

An LUT is valid for one financial year only (from April 1st to March 31st). It must be applied for fresh for every new financial year to continue availing the tax benefit.

What if I forget to file LUT and still export?

If you export without a valid LUT, you are liable to pay the applicable IGST on the export invoice value. You can then claim a refund of the IGST paid, but this blocks your working capital unnecessarily.

Start Exporting Tax-Free

File your LUT today and avoid IGST payment blocks.

File LUT Now