File your Letter of Undertaking (FORM GST RFD-11) each year so you can export goods or services without paying IGST upfront.
Exports are zero-rated under GST, but you must either pay IGST and claim a refund, or give the department an undertaking and export tax-free. A Letter of Undertaking keeps your cash free. We file it before your first shipment or invoice of the year.
A Letter of Undertaking (LUT) is a declaration in FORM GST RFD-11 that a registered person will fulfil the conditions of export, chiefly realising export proceeds and paying tax with interest if the conditions are not met. Once accepted, the exporter can supply goods or services for export, or supply to an SEZ developer or unit, without paying integrated tax.
The LUT is furnished online on the GST portal, is valid for one financial year and must be renewed every year. We check your eligibility, prepare the declaration with the right authorised signatory, upload it with the required details and share the acknowledgement and ARN so you can mention it on export invoices.
You may need it if any of these describe you.
Cash that would have waited for a refund stays available for operations.
We note your renewal so a lapse does not force you to pay IGST in April.
The declaration is prepared for the right proprietor, partner or director with DSC or EVC.
You receive the correct LUT reference line to print on export invoices and shipping bills.
ITC accumulated on zero-rated supply can still be claimed as a refund under section 54(3).
Goods shipped out of India without payment of IGST, with proceeds realised in convertible foreign exchange.
Services meeting the export-of-services conditions in section 2(6) of the IGST Act.
Supplies to an SEZ developer or unit for authorised operations, treated as zero-rated supply.
Where an LUT is not accepted in a case, a bond with bank guarantee may be required under rule 96A.
Keep these ready to avoid delays. Send scans or photos over WhatsApp - never share passwords or OTPs.
Plain-English notes. Always verify against the official notification.
| Section / rule / form | What it means |
|---|---|
| Section 16 IGST Act | Zero-rated supply: exports and supplies to SEZ may be made under bond or LUT without payment of integrated tax, or with payment of IGST and claim of refund. |
| Rule 96A CGST Rules | Provides for export under bond or Letter of Undertaking without payment of IGST and the recovery of tax with interest if proceeds are not realised. |
| FORM GST RFD-11 | Prescribed format of the Letter of Undertaking furnished on the GST portal. |
| Section 54(3) CGST Act | Refund of unutilised ITC on zero-rated supplies made without payment of tax. |
| Section 2(6) IGST Act | Defines export of services, including the requirement of payment in convertible foreign exchange where applicable. |
Statutory dates can be extended by notification - check the official portal before relying on them.
| Activity | Due date |
|---|---|
| LUT for the new financial year | Before the first export or SEZ supply without payment of IGST in that financial year |
| Realisation of export proceeds | Within the period prescribed under the rules and FEMA norms, as notified |
Plans from our GST Services Pricing list. Government charges and GST are shown separately.
18% GST extra on professional fees
+ 2 more in this plan
18% GST extra on professional fees
+ 2 more in this plan
18% GST extra on professional fees
+ 2 more in this plan
18% GST extra on professional fees
+ 2 more in this plan
| Feature | GST Registration | Monthly Returns | Returns + Reconciliation | Annual Return & Notice Care |
|---|---|---|---|---|
| New registration | ||||
| GSTR-1 & 3B filing | ||||
| Invoices covered per month | — | Up to 50 | Up to 200 | — |
| 2B reconciliation | Basic | Monthly | Annual | |
| Annual return (GSTR-9) | ||||
| Notice reply included | 1 notice | |||
| LUT filing |
We never mark up government payments.
From ₹999 per year for filing one LUT for one GSTIN. Multi-GSTIN or first-time DSC set-up is quoted separately.
No government fee is charged for furnishing an LUT on the GST portal.
DSC purchase or renewal, if required for the signatory, is charged at actuals.
What you receive from us.
No, you can pay IGST and claim a refund. But the refund takes time and ties up cash, which is why most exporters prefer an LUT.
It is valid for the financial year for which it is furnished. A new one must be filed for each year.
If you want to export without paying IGST and the supply qualifies as export of services, yes. Zero-rated treatment needs either payment of IGST or LUT.
Without a valid LUT, IGST must be paid on the export invoice. Get in touch immediately so we can check the options for that period.
In the usual case a plain LUT is enough. A bond is needed only where the officer does not accept the LUT.
No. LUT can only be furnished by a registered person with a valid GSTIN.
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