GST Letter of Undertaking

Filing of the annual GST Letter of Undertaking (Form RFD-11) so exporters and SEZ suppliers can make zero-rated supplies without paying IGST.

Service overview

A GST Letter of Undertaking (LUT) filed in Form GST RFD-11 enables registered exporters and SEZ suppliers to execute "zero-rated supplies" without paying Integrated GST (IGST) upfront
Filing an LUT protects working capital by avoiding cash payouts and subsequent tax refund claims

Exporters of goods or services
Businesses supplying goods or services to Special Economic Zone (SEZ) units or developers
Merchant exporters executing zero-rated supplies

Compile Witness & Signatory Data: WCP professionals gather necessary witness declarations and authorized signatory details required for Form RFD-11.
File Form GST RFD-11: WCP professionals draft and submit your LUT application on the GST portal using active Class 3 Digital Signatures or Electronic Verification Codes (EVC).
Download Acknowledgment (ARN): WCP professionals obtain the official LUT Acceptance Acknowledgment slip for your export shipping documents.
Set Renewal Reminders: WCP professionals log your annual renewal date in the system to ensure your LUT is renewed every April before new exports begin.

Check Exporter Eligibility: WCP professionals verify your GST status and confirm you have no tax evasion prosecutions exceeding ₹2.5 Crore, which would disqualify you from LUT filing.
Audit Import Export Code Details: WCP professionals verify that your IEC and GST portal information match across all records.

Document Compilation & Portal Submission: 1 to 2 business days.
System Acceptance & ARN Issuance: Immediate to 24 hours.
Validity Period: Valid for the entire active financial year (April 1 to March 31).

Government Fees: Zero government fee for LUT portal submission.
Timelines: Must be filed before executing the first zero-rated export supply of the financial year.
Key Outcome: Legal authorization to export goods/services without paying IGST upfront.

Form GST RFD-11: Online Application for Letter of Undertaking.
GSTR-1 Table 6A: Reporting Zero-Rated Export Supplies. GSTR-3B Table 3.1(b): Declaration of Zero-Rated Supplies.

Export realization must be completed within statutory time limits: 3 months for goods
1 year (via FIRC/BRC) for services
Failing to receive foreign exchange on time revokes LUT benefits, making IGST with interest immediately payable
An LUT must be renewed every financial year before April 1

File your LUT during the first week of April every year to prevent inadvertent IGST payments on early-year exports.

The estimated cost covers indicative professional fees only. Government fees, stamp duty and taxes are payable at actuals.

What is a GST LUT?

A Letter of Undertaking in Form GST RFD-11 that lets exporters and SEZ suppliers make zero-rated supplies without paying IGST upfront.

How long is an LUT valid?

For one financial year, so it must be filed afresh each year before the first zero-rated supply.

Is there a fee for filing an LUT?

No. The LUT is filed free on the GST portal and is accepted on generation of the ARN.

Who cannot use an LUT?

Persons prosecuted for tax evasion above ₹2.5 crore under GST or earlier laws must export on payment of IGST or furnish a bond instead.