GST LUT Form Filing — Letter of Undertaking | Savlana Init

GST Compliance · LUT Filing

LUT Filing — Zero-Rated Exports. IGST-Free. Every Year.

File your GST Letter of Undertaking (Form RFD-11) before your first export of the financial year — supply goods and services as zero-rated without paying IGST upfront. We file your LUT online, confirm acceptance, and ensure it is renewed every year without gap.

A Letter of Undertaking (LUT) is a declaration filed by a GST-registered exporter on the GST portal in Form RFD-11 — undertaking that they will comply with GST export conditions and will export goods or services without payment of IGST. Filing an LUT enables the exporter to make zero-rated supplies of goods and services without first paying IGST and then claiming a refund — avoiding the cash-flow burden of paying tax upfront on every export invoice.

Every LUT is valid for one financial year — it must be renewed at the start of each financial year before the first export of the year. The LUT is filed online on the GST portal under the refunds section and is accepted electronically without requiring physical submission or departmental approval in most cases. Once filed and accepted, the LUT number and financial year are quoted on all export invoices for that year in place of IGST payment. A separate LUT is required for each GSTIN — if a business has multiple GSTINs, an LUT must be filed for each.

Businesses that have been prosecuted for tax evasion above ₹250 lakh or that are under investigation for serious GST offences may be required to execute a bond with a surety instead of an LUT. For all other exporters — whether of goods or services, whether direct exporters or deemed exporters — the LUT is the standard and preferred mechanism for zero-rated supply without IGST payment. We file the LUT for you at the start of every financial year and alert you to the renewal requirement so you never start a new year with an expired LUT.

Our LUT Filing Services

Form RFD-11 Online Filing

Filing of Form GST RFD-11 (Letter of Undertaking) on the GST portal before the first export supply of the financial year — with correct GSTIN, authorised signatory, and export details.

LUT Validity & Renewal Management

Management of LUT validity — the LUT is valid for one financial year and must be renewed annually before April 1. We file the renewal each year without a gap.

Export Invoice LUT Reference

Advisory on how to correctly quote the LUT number and financial year on export invoices in place of IGST — and what to do if an invoice was issued before the LUT was filed.

LUT vs. Bond Assessment

Advisory on whether the taxpayer qualifies for LUT (most exporters) or requires a bond with surety — based on prosecution history and investigation status.

LUT for Service Exporters

Filing of LUT for service exporters — ensuring all five export-of-services conditions are understood and the LUT covers all zero-rated service supplies for the year.

Multi-GSTIN LUT Filing

Filing of separate LUTs for each GSTIN where a business has multiple state registrations — ensuring all export GSTINs are LUT-compliant before the first export from each state.

LUT Acceptance Confirmation

Confirmation that the filed LUT has been accepted on the portal and is showing as active — with the LUT acknowledgement number retained for reference.

IGST Paid Without LUT — Refund Advisory

Advisory for exporters who paid IGST on exports without holding an LUT — explaining the refund route under Rule 96A as an alternative to the LUT-based ITC refund.

Our Process

Applicability Confirmation

We confirm that the taxpayer qualifies for LUT (no prosecution for tax evasion above ₹250 lakh) and that the LUT is the correct mechanism for their export supply type.

Form RFD-11 Preparation & Filing

Form RFD-11 is completed with the correct GSTIN, authorised signatory details, and export undertaking — and filed online before the first export of the financial year.

Acceptance Confirmation

The portal is checked for LUT acceptance confirmation — the acknowledgement is received and the LUT number is confirmed as active.

Invoice Reference Advisory

Advisory is provided on correctly quoting the LUT number and year on every export invoice — and the correct format for the zero-rated supply declaration.

Annual Renewal Alert

The LUT renewal for the next financial year is calendared and filed before March 31 each year — so there is never a gap between one year's LUT expiry and the next year's filing.

Why It Matters

✓LUT filed before first export — no IGST paid on export invoices

✓LUT acceptance confirmed on portal — acknowledgement retained

✓Annual renewal calendared — no gap between financial years

✓Multi-GSTIN businesses: LUT filed for every export GSTIN

✓Export invoice LUT reference format correctly advised

✓Bond requirement assessed — LUT route confirmed where eligible

✓LUT-based ITC refund under Rule 89 enabled for accumulated credit

✓Advisory on IGST-paid route (Rule 96A) where LUT was missed

Frequently Asked Questions

A Letter of Undertaking (LUT) is a declaration filed by a GST-registered exporter under Rule 96A of the CGST Rules undertaking to export without payment of IGST. Every registered taxpayer who wishes to export goods or services or supply to SEZ units or developers without charging IGST must file an LUT before making the first zero-rated supply of the financial year. Without an LUT, IGST must be paid on export invoices and claimed as a refund.

An LUT is valid for the financial year in which it is filed — from April 1 to March 31. A new LUT must be filed every year before the first export of the year. If exports are made before the new LUT is filed (at the start of the year), IGST must be paid on those invoices — or the prior year's LUT can be continued until the new one is filed, subject to portal acceptance.

The LUT is filed online through the GST portal under Services > Refunds > Furnish Letter of Undertaking. The form requires the GSTIN, authorised signatory details, and the export undertaking. It is submitted electronically and is typically accepted immediately or within a few hours. No physical submission is required and no departmental approval is necessary for eligible exporters.

Exporters who have been prosecuted for tax evasion exceeding ₹250 lakh under the CGST Act or any other tax law are not eligible to file an LUT — they must execute a bond with surety instead. An investigation by the department does not automatically disqualify the exporter from LUT — prosecution (formal criminal proceedings) is the disqualifying condition.

Export invoices under LUT should state that the supply is made without payment of IGST under LUT bearing number [LUT reference number] dated [date of filing] for financial year [FY]. The invoice should also carry the declaration that the goods/services are being exported and that IGST is not charged pursuant to the LUT. Each IRP/e-invoicing platform has a specific field for this declaration.

Yes. Payment of IGST on export invoices and claiming a refund under Rule 96 (for goods) or Rule 96A (for services) is a valid alternative to the LUT route. However, paying IGST upfront creates a working capital burden — the taxpayer must fund the IGST outflow and wait for the refund. For regular exporters with consistent volume, the LUT route is almost always more cash-flow efficient.

Need your GST LUT filed before your first export?

We file Form RFD-11 online, confirm acceptance, advise on invoice referencing, and renew your LUT every year — so your exports are always zero-rated and ITC always accumulates for refund.