File your GST LUT for free and export without paying IGST
Form RFD-11 is free, online, and self-serve. No CA needed. Here is exactly how it works.
A Letter of Undertaking (LUT), filed in Form GST RFD-11, lets a GST-registered exporter supply goods or services - or supply to an SEZ - without paying IGST upfront. Without an LUT you pay IGST on every export and claim a refund later, which locks up your cash. The LUT is free, online, and you can file it yourself.
Who can file
Any GST-registered person making zero-rated supplies (exports or SEZ supplies). The common disqualification: anyone prosecuted for tax evasion of Rs 2.5 crore or more must furnish a bond instead of an LUT.
Cost and validity
- Government fee: Rs 0. Filing RFD-11 on the GST portal is free.
- Valid for one financial year (it expires on 31 March). File a fresh LUT at the start of each financial year.
What you are promising (the catch)
An LUT is a commitment to actually export within the time limits:
- Goods: export them within about 3 months of the export invoice.
- Services: receive payment in foreign currency within 1 year of the invoice.
If you miss these, you must pay the IGST plus 18% interest, and the LUT facility is suspended until you clear it.
Do you need a CA?
No. An LUT is self-serve - no CA or CS certification is required. You file it yourself with a Digital Signature Certificate (DSC) or EVC.
Step by step
- 1Log in to the GST portal with your credentials.
- 2Go to Services > User Services > Furnish Letter of Undertaking (LUT).
- 3Select the financial year for which you are filing.
- 4Tick all the self-declaration checkpoints (the undertakings to comply with export conditions).
- 5Enter the name, address and occupation of two independent, reliable witnesses.
- 6Sign and file the verification with DSC or EVC as the authorized signatory.
- 7An ARN is generated as acknowledgement; the LUT is deemed approved if no officer acts within 3 working days.
Frequently asked questions
Is there a government fee to file an LUT?+
No. Filing Form GST RFD-11 on the GST portal is free - the government fee is Rs 0.
How long is an LUT valid?+
One financial year. It expires on 31 March, so you file a fresh LUT at the start of each financial year.
Who can file an LUT?+
Any GST-registered exporter or SEZ supplier, unless they have been prosecuted for tax evasion of Rs 2.5 crore or more - those must furnish a bond instead.
What if I file an LUT but do not export in time?+
Goods must be exported within about 3 months of the invoice and services paid for in foreign currency within 1 year. If you miss these, you pay the IGST plus 18% interest and the LUT is suspended until you clear it.
Do I need a CA or CS to file an LUT?+
No. An LUT is self-serve and needs no professional certification. You file it yourself with a DSC or EVC.