A Letter of Undertaking (LUT) lets you export goods or services without paying IGST first and waiting for a refund. We file it for each financial year and keep your export reporting in order.
Who this is for
- Exporters of goods
- Exporters of services, such as IT, design and consulting firms with clients abroad
- Suppliers to SEZ units
What we do
- Check that you are eligible to use an LUT
- File the LUT in Form GST RFD-11 on the GST portal before your first export of the year
- Make sure your export invoices carry the right declaration
- Report zero-rated supplies correctly in GSTR-1 and GSTR-3B
- Help with refunds of unused input tax credit, where you have them
Key facts
| Item | Detail |
|---|---|
| Form | GST RFD-11, filed online on the GST portal |
| Period | Filed for each financial year, before you export |
| Who cannot use it | Anyone prosecuted for tax evasion of ₹2.5 crore or more |
| Without an LUT | You pay IGST on the export and claim a refund later |
Sources: GST portal user guide on furnishing an LUT; CGST Rules, rule 96A.
Documents to keep ready
- GSTIN and GST portal access
- Details of the authorised signatory
- Names, addresses and occupations of two witnesses
- Details of your previous LUT, if any
How it works
- Share documentsSend them on WhatsApp or email. We tell you if anything is missing.
- We prepareWe check the figures and draft the filing.
- You approveNothing is filed until you say yes.
- FiledYou get the acknowledgement and a reminder before the next due date.
Questions people ask
Do I need a new LUT every year?
Yes. It is filed for a financial year, so file it before your first export of each new year.
Does an LUT cover exports of services?
Yes. It covers zero-rated supplies of goods and services, including supplies to SEZ units.
Do I also need an Import Export Code?
For exporting goods, generally yes. Exporters of services usually need one only to claim benefits under the Foreign Trade Policy.
Related
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