GST LUT Form Filing

Letter of Undertaking for exporters. Export goods and services without paying

integrated GST, improving cash flow and competitiveness.

Overview

Letter of Undertaking (LUT) under GST allows exporters to make zero-rated supplies (exports) without payment of IGST. LUT is filed in Form GST RFD-11 and is valid for one financial year. It eliminates the need for export refund claims, significantly improving working capital for exporters.

Key Features

Export without IGST payment

Valid for full financial year

Notice-free compliance

Improved cash flow

Simple online process

Covers goods & services

Documents Required

GST Portal Credentials

PAN Card of Business

IEC Code (if goods exporter)

Previous Year LUT (if any)

Authorized Signatory Details

DSC of Authorized Person

Pricing

Starting ₹ 1,499

Timeline: 1-2 days

*Govt fees extra where applicable

Eligibility Assessment

RFD-11 Preparation

Portal Filing

Acknowledgment Receipt

Renewal Reminder

Process & Timeline

Eligibility Check

Verify no prosecution or tax evasion record Day-1

Form Preparation

Prepare GST RFD-11 form Day-1

Portal Filing

Submit on GST portal with DSC Day-1

Acknowledgment

Receive LUT acceptance Day 1-2