GST LUT Filing for Exporters
A Letter of Undertaking (LUT) filed in Form GST RFD-11 lets Indian exporters supply goods and services without paying IGST, keeping working capital free instead of stuck in refund queues. This guide covers the LUT certificate, filing process, eligibility, validity and the most common questions.
What is the LUT certificate?
The LUT certificate is the acknowledgement generated by the GST portal (with an ARN number) once your RFD-11 is accepted. It is your legal proof to customs, banks and buyers that you are authorised to make zero-rated supplies without IGST. Keep a signed PDF copy — customs officers and AD banks routinely ask for it while clearing shipments and closing eBRCs.
Step-by-step LUT filing process
- 1
Login to GST portal
Go to services.gst.gov.in and login with your GSTIN credentials.
- 2
Navigate to LUT form
Services → User Services → Furnish Letter of Undertaking (LUT).
- 3
Select financial year
Pick the FY for which you are furnishing the LUT (e.g. 2025-26).
- 4
Upload previous LUT (if any)
If you have an earlier LUT PDF, upload it — optional but recommended for continuity.
- 5
Accept the three self-declarations
Confirm export within time, GST law compliance, and payment of IGST + 18% interest if conditions are breached.
- 6
Add two witnesses
Enter name, occupation and address of two independent witnesses.
- 7
Sign & submit
Sign with DSC (mandatory for companies & LLPs) or EVC (OTP) for others.
- 8
Download LUT certificate
Save the ARN acknowledgement PDF — this is your LUT certificate for the year.
Validity & renewal
- Valid for one financial year — 1 April to 31 March.
- File a fresh LUT in April every year to avoid IGST liability on subsequent exports.
- No government fee — filing is free on the GST portal.
- If missed, exports until the new LUT date must be made on payment of IGST, refundable via RFD-01.
Track LUT status in your compliance dashboard
Your Easyexports GST compliance workspace tracks your active LUT, its ARN, validity end-date and sends renewal reminders in March each year — alongside IEC status, HS-code alerts and country restrictions.
Open GST compliance dashboardFrequently asked questions
What is a LUT and why do exporters need it?+
A Letter of Undertaking (LUT) is a declaration filed on the GST portal under Rule 96A that lets exporters ship goods or services without paying IGST upfront. Without a valid LUT, you must pay IGST on every export invoice and then claim a refund — which locks up working capital.
Ask this in my GST compliance workspaceWho is eligible to file a LUT?+
Any registered GST taxpayer who has not been prosecuted for tax evasion of ₹2.5 crore or more under CGST, IGST or any earlier law. Both goods and service exporters, as well as SEZ suppliers, can file.
Ask this in my GST compliance workspaceWhat is the validity of an LUT?+
An LUT is valid for one financial year (1 April – 31 March). A fresh LUT must be filed at the start of every financial year — ideally in April — to keep zero-rated exports uninterrupted.
Ask this in my GST compliance workspaceWhich form is used to file the LUT?+
Form GST RFD-11 is filed online on the GST portal under Services → User Services → Furnish Letter of Undertaking (LUT).
Ask this in my GST compliance workspaceDo I need witnesses for the LUT?+
Yes — RFD-11 requires the name, address and occupation of two independent witnesses. They do not need to sign anything on the portal, but their details are recorded on the LUT certificate.
Ask this in my GST compliance workspaceWhat happens if I export without an LUT?+
You must pay IGST at the applicable rate on each export invoice and then claim a refund via RFD-01. This blocks cash flow and adds refund-processing delays of 2–6 months.
Ask this in my GST compliance workspaceCan the LUT be revoked?+
Yes. If export proceeds are not received within the prescribed period (usually 9 months for goods, 1 year for services under FEMA) or export obligations are not met, the LUT facility can be withdrawn and the exporter must pay IGST with interest.
Ask this in my GST compliance workspaceRelated guides
- IEC registration — DGFT Import Export Code guide.
- Run an export compliance check for your product and destination country.