Exporters of goods or services, and suppliers to SEZs, can furnish a Letter of Undertaking (LUT) in Form GST RFD-11 on the GST portal to make zero-rated supplies without paying IGST, instead of paying tax and claiming a refund. An LUT is valid for the financial year and should be filed before the first export of the year.
Who can file
Registered exporters of goods or services and SEZ suppliers, other than persons prosecuted for tax evasion above the specified threshold.
Process
- Log in to the GST portal.
- Go to Services, User Services, Furnish LUT.
- Select the financial year and fill details of witnesses.
- Sign with DSC or EVC and submit.
- Download the ARN acknowledgement.
Using the LUT
Mention the LUT reference on export invoices marked as supply under LUT without payment of IGST, and claim refund of accumulated input tax credit.
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Get expert help →Conditions
- Export goods within three months of invoice (extendable)
- Receive payment for services in convertible foreign exchange within one year, or as permitted
Frequently asked questions
Is LUT mandatory every year?
Yes. File a fresh LUT for each financial year.
What if I exported before filing LUT?
Those exports may attract IGST; LUTs filed later have been accepted in practice but file early to avoid disputes.
Can service exporters use LUT?
Yes, for zero-rated exports of services.
Is there a fee?
No government fee applies.
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