In this guide
What is a GST LUT?
A Letter of Undertaking (LUT) lets an eligible GST-registered person make zero-rated supplies without paying Integrated GST (IGST) upfront. The LUT is furnished on the GST portal in Form GST RFD-11.
This option is generally used for exports of goods or services and supplies to Special Economic Zone (SEZ) units or developers. An exporter who chooses to pay IGST and claim a refund does not use the LUT route for that supply.
A service is not an export just because the customer is outside India. Generally, the supplier must be in India, the recipient outside India, and the place of supply outside India. Payment must be received in convertible foreign exchange or Indian rupees where permitted by the RBI. The supplier and recipient must not be merely establishments of the same person.
Who can file an LUT?
A registered person intending to make a zero-rated supply without payment of IGST must furnish an LUT before making the supply. The facility is generally available unless the person has been prosecuted for an offence under the relevant GST or earlier laws involving tax evasion exceeding ₹2.5 crore. A person who cannot use an LUT may need to furnish a bond instead.
| Point | General rule |
|---|---|
| Form | GST RFD-11 |
| When to file | Before making the zero-rated supply without payment of IGST |
| Validity | The financial year for which the LUT is furnished |
| Renewal | A new LUT is generally required for each financial year |
For FY 2026-27, furnish the LUT for that financial year before making the relevant supply. There is no single annual due date that allows you to make supplies first and file the LUT later.
How to file Form GST RFD-11
Log in to the GST portal and go to Services → User Services → Furnish Letter of Undertaking (LUT).
Then:
- Select FY 2026-27.
- Complete the declarations and provide the details requested for two independent witnesses.
- Review the information and submit the form using the portal’s available verification method.
- Save the acknowledgement and check the portal status.
The portal may ask you to upload a previous LUT. Follow the instructions shown for your GSTIN and keep the filed LUT with your export records.
What happens after filing?
An LUT removes the need to pay IGST upfront on the covered zero-rated supply. It does not remove the obligation to report the supply correctly in GST returns or maintain supporting records. If eligible, you may separately apply for a refund of unutilised input tax credit. See TaxClear’s guide to GST refunds for exports under LUT.
For exports of services, payment must generally be received within one year from the invoice date, unless the Commissioner allows a further period. If payment is not received within the permitted period, tax and applicable interest may become payable within the time specified in Rule 96A.
For goods, the goods must generally be exported within three months from the invoice date, unless a further period is allowed. If they are not exported within the permitted period, tax and applicable interest may become payable.
Keep records such as:
- The filed LUT and acknowledgement;
- Export invoices and shipping or service documents;
- Contracts and customer details supporting the export classification;
- Evidence of payment received, such as bank advice; and
- GST return and input tax credit records.
Common mistakes to avoid
- Assuming that a foreign customer automatically makes a service an export;
- Using an LUT from the previous financial year without checking its validity;
- Filing the LUT after making a supply without payment of IGST;
- Missing the applicable deadline to export goods or receive payment for services; and
- Treating the LUT as a refund application. Eligible unutilised ITC requires a separate refund application.
For help with GST returns and export-related compliance, see TaxClear’s GST services.
Frequently asked questions
Do all exporters have to file an LUT?
No. It is for eligible registered persons making zero-rated supplies without paying IGST. An exporter using the pay-IGST-and-claim-refund route does not use an LUT for that supply.
How long is an LUT valid?
It is valid for the financial year for which it is furnished. A new LUT is generally required for the following financial year.
Can I file an LUT after making an export supply?
The LUT should be furnished before making the zero-rated supply without payment of IGST. Do not assume that a later filing will automatically cure a delay.
Does an LUT automatically give me an ITC refund?
No. An LUT allows eligible supplies without upfront IGST. A refund of unutilised ITC requires a separate application and must meet the applicable conditions.
