GST LUT Form (Letter of Undertaking)
If you are an exporter of goods or services and want to supply without payment of IGST, filing a GST LUT (Letter of Undertaking) is mandatory. GST LUT allows eligible taxpayers to export goods or services or supply to SEZ units without paying IGST, thereby improving cash flow and reducing working capital blockage.
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Transparent Packages
Single LUT filing.
- Form RFD-11 Filing
- Online Submission
- Acknowledgment Receipt
Complete LUT support.
- Everything in Basic
- Eligibility Verification
- Document Preparation
- DSC/EVC Support
- Compliance Guidance
Annual LUT + compliance.
- Everything in Standard
- Annual LUT Renewal
- Export Compliance Support
- Priority Support
- Dedicated Account Manager
At Filinghub, we provide end-to-end GST LUT filing services in India. From eligibility verification and document preparation to online submission and acknowledgment, our GST experts ensure smooth and compliant LUT filing as per GST law and CBIC guidelines.
What Is GST LUT (Letter of Undertaking)?
GST LUT (Letter of Undertaking) is a declaration filed in Form GST RFD-11 under Rule 96A of the CGST Rules, 2017, allowing registered taxpayers to make zero-rated supplies without payment of Integrated GST (IGST).
LUT is primarily used by: Exporters of goods, Exporters of services, Suppliers to SEZ developers or SEZ units.
Validity of GST LUT
GST LUT is valid for one financial year and must be renewed annually.
One Financial Year Validity
GST LUT is valid for one financial year
Annual Renewal Required
It must be renewed annually
New Filing Each Year
New LUT filing is required at the start of every financial year
Who Is Eligible to File GST LUT?
Eligibility Conditions
- They are exporting goods or services
- They are supplying goods or services to SEZ units or developers
- They have not been prosecuted for tax evasion exceeding ₹2.5 crore under GST or earlier laws
- If a taxpayer is not eligible to file LUT, they must furnish a Bond with Bank Guarantee
When Is GST LUT Required?
- Export goods without payment of IGST
- Export services without payment of IGST
- Supply to SEZ without payment of IGST
- LUT must be filed before making such supplies for each financial year
GST LUT Filing Process (Form RFD-11)
Login to GST Portal
Login using GSTIN and credentials
Select LUT Filing Option
Navigate to Services → User Services → Furnish LUT (RFD-11)
Fill LUT Details
Enter financial year and declarations
Submit with DSC or EVC
Submit LUT using Digital Signature Certificate (DSC) or OTP-based EVC
LUT Acknowledgment
Acknowledgment is generated instantly after successful submission. Form GST RFD-11 acknowledgment authorizes the taxpayer to export or supply to SEZ without payment of IGST
Documents Required for GST LUT Filing
Required Documents
- GST Registration Certificate
- PAN Card of the business
- Authorized signatory details
- Import Export Code (IEC)
- Address and contact details
- Previous LUT (if applicable)
Time Required & Post-LUT Compliance
GST LUT filing is instant. No manual approval is required. Acknowledgment is generated immediately. Post-LUT Compliance Requirements: After filing GST LUT, the taxpayer must Export goods within 3 months from invoice date, Receive payment for export of services within 1 year, File GST returns regularly, Comply with export documentation requirements. Failure to comply may result in withdrawal of LUT facility. Why Choose Filinghub: Expert GST professionals, 100% online LUT filing, Quick acknowledgment, Compliance-focused approach, Transparent pricing, Support for exporters and SEZ suppliers. Filinghub offers reliable and professional GST LUT filing services in India, ensuring timely compliance and smooth export operations.
Key Features of a GST LUT Form
Enables export without payment of IGST
Export without paying IGST upfront
Improves cash flow and liquidity
Better working capital management
Filed electronically on GST portal
100% online process
Valid for one financial year
Annual validity
No bank guarantee required
For eligible taxpayers
Applicable for both goods and services exporters
Covers all export types
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