GST LUT Filing for Exporters Online
Export goods or services, or supply to SEZ units, without paying IGST upfront and waiting months for a refund. We file your Letter of Undertaking (LUT) in Form GST RFD-11 for the financial year, set up the right invoice wording and keep your export reporting in line, so your cash isn't stuck with the government.
- RFD-11 filed, usually same day
- For goods, services & SEZ supplies
- Export invoice wording set up
- ₹0 government fee
What is LUT under GST?
A Letter of Undertaking (LUT) is a declaration filed online in Form GST RFD-11 that lets a registered exporter export goods or services, or supply to a Special Economic Zone (SEZ), without paying IGST. It is filed under Rule 96A of the CGST Rules and is valid for one financial year.
Exports are "zero-rated" under GST. An exporter can either pay IGST on the export and claim a refund later, or export without paying tax under an LUT and claim a refund of unused input tax credit if needed. For most exporters, especially service exporters such as IT companies, freelancers and agencies, the LUT route is simpler and keeps cash in the business.
The LUT must be filed for every financial year, ideally before 1 April. It is filed online with two witnesses and signed with DSC or EVC, and there's no government fee. In return, you undertake to complete the export within the time allowed, or pay IGST with interest.
Exporting under LUT vs paying IGST
Both routes are legal. Here's why most exporters choose LUT.
| Feature | Under LUT | Paying IGST |
|---|---|---|
| IGST on export | Not paid | Paid upfront, then refunded |
| Cash flow | No cash blocked | Cash blocked until refund |
| Refund | Of unused input credit, if any (RFD-01) | Of IGST paid (goods: via shipping bill; services: RFD-01) |
| Paperwork | One RFD-11 a year | Refund tracking every month |
| Best for | Most service and goods exporters, SEZ suppliers | Exporters with large input credit who prefer the IGST refund route |
How much cash does LUT keep in your business?
Without an LUT, you pay IGST on every export and wait for the refund. See how much cash that blocks, and what it costs you.
Cash LUT keeps in your business
₹0 stays in your business
Illustrative. Assumes exports are spread evenly through the year and refunds take the time chosen. Actual refund times vary; service exporters also spend time on each refund application.
Who can file a GST LUT
Almost every registered exporter can use an LUT.
- 1GST-registered exportersAny person registered under GST who exports goods or services, including proprietors, partnerships, LLPs and companies.
- 2Suppliers to SEZ units and developersSupplies to SEZ units or developers for authorised operations are zero-rated and can be made under LUT.
- 3Service exportersIT and software, consulting, design, digital marketing, BPO, freelancers and agencies billing clients abroad, if the service qualifies as an export.
- 4Not for serious tax offendersA person prosecuted for tax evasion of ₹2.5 crore or more can't use an LUT and must furnish a bond with a bank guarantee instead.
When is a service an export? The supplier is in India, the recipient is outside India, the place of supply is outside India, payment is received in convertible foreign exchange (or in Indian rupees where RBI allows), and the two aren't branches of the same entity. Not registered yet? See GST registration.
Conditions you agree to under an LUT
The LUT is an undertaking. If these conditions aren't met, IGST becomes payable with interest.
Goods: export in 3 months
Goods must leave India within 3 months of the export invoice date, or a longer period allowed by the Commissioner.
Services: payment in 1 year
Payment for exported services must be received in convertible foreign exchange (or rupees where RBI allows) within one year, or a longer period allowed.
Otherwise pay IGST + interest
If the deadline is missed, IGST must be paid within 15 days with 18% interest from the invoice date.
Correct invoice wording
Export invoices must state: "Supply meant for export / supply to SEZ unit or SEZ developer for authorised operations under LUT without payment of IGST".
Valid for one year
An LUT covers one financial year. File a fresh one for each year, ideally before 1 April.
Report in returns
Show exports as zero-rated supplies in GSTR-1 and GSTR-3B, with shipping bill or payment details.
GST LUT filing plans
Fixed professional fees. There is no government fee for filing an LUT.
LUT Filing
Your LUT for the financial year, usually filed the same day.
₹999₹1,999+ GST · ₹0 govt. fee
- Eligibility and export check
- Form RFD-11 with declarations and witnesses
- Filing with DSC or EVC
- ARN and LUT acknowledgement shared
- Export invoice wording set up
- Monthly export reporting
- Refund claims
LUT + Export Compliance
LUT plus a year of support to keep your exports in order.
₹4,999₹6,999+ GST · ₹0 govt. fee
- Everything in LUT Filing, plus:
- Export reporting check in GSTR-1 and GSTR-3B (12 months)
- Shipping bill / FIRA tracking against invoices
- Alerts for the 3-month and 1-year deadlines
- Next year's LUT reminder and filing
- Dedicated expert on WhatsApp
Export Refund Claim
Refund of unused input tax credit on exports or SEZ supplies.
₹5,999₹7,999+ GST · ₹0 govt. fee
- Eligibility and refund working
- Statements and declarations for RFD-01
- Filing of the refund application
- Replies to deficiency memos and notices
- Follow-up until the refund order
GST at 18% applies to the professional fee. Prices are per GSTIN per financial year. Refund claims are priced per application; large or complex claims are quoted separately.
Documents required for LUT filing
LUT filing needs very little. Most of it is already on the GST portal.
Business details
- GSTIN and GST portal login (or OTP access)
- IEC (Import Export Code), for exporters of goods
- Financial year for which the LUT is filed
Two witnesses
- Name, address and occupation of two independent witnesses
- Usually employees, an accountant or other independent persons
- Same witnesses as on any earlier bond, if one was given
Signing
- DSC of the authorised signatory (mandatory for companies and LLPs)
- Or EVC (Aadhaar or registered mobile OTP) for others
- Authorisation letter or board resolution, if needed
How to file a GST LUT: step by step
The whole process takes minutes once details are ready. We usually file the same day.
Check eligibilityDay 1
We confirm your supplies qualify as exports or SEZ supplies and that you're eligible for an LUT.
Prepare RFD-11Day 1
On the GST portal (Services > User Services > Furnish Letter of Undertaking), we select the financial year and fill in the declarations and witness details.
Sign & submitDay 1
The authorised signatory signs with DSC or EVC. Once submitted, it can't be edited, so we double-check before signing.
Acknowledgement (ARN)Same day
The portal generates the ARN and acknowledgement, which serves as your LUT. We share the PDF with you.
Set up invoices & returnsDay 1–2
We update your export invoice format with the LUT declaration and ARN, and explain how to report exports in your returns.
Missed filing before 1 April? You can still file during the year. The LUT applies from when it's filed, so file before your next export.
Export compliance after filing your LUT
Keep these in order so your zero-rated exports and refunds aren't questioned.
- Every invoiceLUT declaration on invoicesMention the LUT declaration and ARN on every export or SEZ invoice.
- Monthly / quarterlyReport exportsShow exports in GSTR-1 (Table 6A) and as zero-rated supplies in GSTR-3B.
- Within 3 monthsGoods exportedMatch each invoice with a shipping bill and export within the time allowed.
- Within 1 yearService payment receivedTrack foreign remittances and keep bank advices (FIRA / e-BRC) for each invoice.
- If credit builds upRefund of input creditClaim a refund of unused input tax credit through RFD-01, within two years of the relevant date.
- Before 1 AprilRenew the LUTFile a fresh LUT for the next financial year.
More than filing: Start, Build and Grow with one team
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Website plansGST LUT filing: frequently asked questions
What is LUT in GST?+
A Letter of Undertaking (LUT) is a declaration filed in Form GST RFD-11 that allows a registered person to export goods or services, or supply to an SEZ, without paying IGST. It is filed under Rule 96A of the CGST Rules for each financial year.
Who needs to file a GST LUT?+
Any GST-registered exporter of goods or services, and anyone supplying to SEZ units or developers, who wants to make these zero-rated supplies without paying IGST. Without an LUT, IGST must be paid and claimed back as a refund.
Who can't file an LUT?+
A person who has been prosecuted for tax evasion of ₹2.5 crore or more under GST or earlier tax laws. Such a person must furnish a bond with a bank guarantee instead.
What is the due date for filing LUT?+
An LUT should be filed before the start of the financial year it covers, that is, by 31 March. For FY 2026-27 the ideal date was 31 March 2026, and for FY 2027-28 it is 31 March 2027.
What if I didn't file the LUT before 1 April?+
You can still file it during the year. It applies from the date it is filed, so file it before your next export. For exports made without an LUT in the meantime, talk to us about the options.
How long is an LUT valid?+
One financial year. A fresh LUT must be filed for each year.
Is there a fee for filing a GST LUT?+
No. There is no government fee. Our professional fee for LUT filing starts at ₹999 + GST per GSTIN per year.
How long does LUT approval take?+
The LUT is filed online and the portal generates an acknowledgement (ARN) immediately. That acknowledgement serves as your LUT; you don't need to wait for separate approval.
Who can be a witness for the LUT?+
Any two independent persons, such as employees, an accountant or acquaintances, with their name, address and occupation. If you've given a bond earlier, use the same witnesses.
Do freelancers exporting services need an LUT?+
Only if they are registered under GST. A freelancer below the registration limit (₹20 lakh in most States) doesn't need GST registration even for exports. If registered, an LUT lets them invoice foreign clients without charging IGST.
What is the time limit to export after filing an LUT?+
Goods must be exported within 3 months of the invoice date, and payment for exported services must be received within one year, unless the Commissioner allows more time. Otherwise, IGST must be paid with 18% interest.
What should an export invoice under LUT say?+
It should carry a declaration such as: Supply meant for export / supply to SEZ unit or SEZ developer for authorised operations under LUT without payment of IGST, along with the LUT reference (ARN).
Can I claim a refund if I export under LUT?+
Yes. You can claim a refund of unused input tax credit on exports through Form RFD-01, within two years of the relevant date.
Is an LUT needed for supplies to SEZ units?+
Yes, if you want to supply to SEZ units or developers without paying IGST. Supplies to SEZs are zero-rated, just like exports.
Can an LUT be revised after filing?+
No. Once submitted, RFD-11 can't be edited. If there's a mistake, contact us; it may need a fresh LUT or a request to the jurisdictional office.
Is an LUT the same as a bond?+
No. An LUT is a simple online declaration. A bond, backed by a bank guarantee, is required only from persons not eligible for an LUT, such as those prosecuted for tax evasion of ₹2.5 crore or more.
Export without blocking cash in IGST
Get your LUT filed today. Message us on WhatsApp and we'll usually file the same day.
Disclaimer: IBACT Digital (IBACT Innovations Pvt Ltd) is a private consultancy, not a government body. There is no government fee for filing an LUT. Information on this page is for general guidance and is based on GST laws as of October 2026.