GST Letter of Undertaking (LUT) for Exporters
Export goods or services without paying IGST up front.
Reviewed by CA Hitendra Pal Singh· company law, tax and complianceLast reviewed
An exporter or SEZ supplier files a Letter of Undertaking in Form RFD-11 each financial year and can then invoice zero-rated supplies without paying IGST and chasing a refund. It is free, acknowledged instantly, and forgotten every April — and a supply made before the LUT is in place has to be exported on payment of tax.
What is included
- Eligibility check
- RFD-11 filing on the GST portal
- Acknowledgement (ARN) for your invoices
- April renewal reminder every year
What we will need from you
- GST login
- PAN and IEC
- Name, address and occupation of two witnesses
- Authorised signatory’s DSC or EVC access
How long it takes
Same day, once the GST login and two witnesses’ details are in hand.
Timelines are typical, not guaranteed. Government processing times vary, and a query from the officer adds to them. We will tell you where yours stands.
Common questions
Can a service exporter use it?
Yes. LUT applies to zero-rated services as well as goods.
What if I missed it and already exported?
Those exports go under the pay-IGST-and-refund route; the LUT covers supplies from its date onward.