GST LUT Filing

GST LUT Filing in India: Export Without Paying IGST (2026 Guide)

If your business exports goods or services, or supplies to a Special Economic Zone (SEZ), a Letter of Undertaking lets you do it without paying IGST upfront and then waiting months for a refund. This guide covers what a GST LUT is, who can file it, the exact process on the GST portal, renewal rules, and how KanoonPe files it for you with a flat all-inclusive quote.

Quick summary

• What it is: A Letter of Undertaking (Form GST RFD-11) that lets exporters supply goods/services without paying IGST.
• Governed by: CGST Act, 2017, Section 16, and Rule 96A of the CGST Rules.
• Mandatory if: you export goods/services or supply to an SEZ and want to avoid blocking working capital in IGST refunds.
• KanoonPe price: Flat, all-inclusive quote on a free callback · Timeline: typically same day to 2 working days.

Quick facts

What is a GST LUT?

A Letter of Undertaking (LUT) under GST is a self-declaration, filed online in Form GST RFD-11, through which an exporter commits to fulfilling all export obligations without paying Integrated GST (IGST) on the shipment. Exports and SEZ supplies are treated as zero-rated supplies under GST - the LUT is what lets you ship without first paying IGST and then chasing a refund.

Without a valid LUT, an exporter must pay IGST on every export invoice and later file a refund claim, which ties up cash for weeks or months. With an LUT in place, invoices are raised at zero IGST from day one, and only unutilised input tax credit needs to be claimed as a refund, if any. The LUT is filed once per financial year and covers all export transactions during that period.

Who should file a GST LUT?

Any GST-registered person exporting goods or services, or supplying to an SEZ unit/developer, can file an LUT - provided they have not been prosecuted for tax evasion involving an amount above ₹2.5 crore under the CGST Act, IGST Act, or any earlier indirect tax law.

Typical filers include:

• IT and software exporters invoicing overseas clients.
• Freelancers and consultants providing services to foreign customers.
• Manufacturers and traders shipping physical goods abroad.
• SEZ suppliers - businesses supplying goods or services to SEZ units or developers.
• Startups and SaaS companies billing international customers in foreign currency.

If you don't meet the eligibility bar (for instance, you've been prosecuted for large-scale tax evasion), you can still export, but you must furnish a bond with bank guarantee instead of an LUT.

Benefits of filing a GST LUT

1. No upfront IGST payment - export invoices are raised at zero-rated value directly.
2. Better cash flow - working capital isn't locked up waiting for refunds.
3. Simpler compliance - one filing covers the entire financial year, unlike a bond that may need renewal per shipment in some cases.
4. No bank guarantee needed - unlike a bond, an LUT requires no collateral for eligible exporters.
5. Faster export documentation - invoices, shipping bills, and GST returns stay consistent without IGST reconciliation.
6. Instant online acknowledgment - the ARN is generated immediately on submission, with no waiting period for approval in most cases.

Documents required for GST LUT filing

• GST registration certificate (GSTIN)
• PAN card of the entity
• IEC (Import Export Code), if already obtained
• KYC documents of authorised signatory (PAN, Aadhaar)
• Copy of GST registration and previous year's LUT (for renewal cases)
• Details and PAN of two independent witnesses
• Board resolution / authorisation letter (for companies and LLPs) authorising the signatory
• Cancelled cheque of the business bank account

GST LUT filing process (step by step)

KanoonPe handles this end-to-end on the GST portal. Here's what happens.

1. Eligibility check. We confirm you meet the LUT criteria and haven't been prosecuted for tax evasion above ₹2.5 crore.
2. Document collection. Gather GSTIN details, IEC, authorised signatory KYC, and witness details.
3. Log in to the GST portal. Access Services > User Services > Furnish Letter of Undertaking (FORM GST RFD-11).
4. Fill Form RFD-11. Select the relevant financial year, enter witness details, and upload the self-declaration.
5. Digital signing. Sign using DSC (mandatory for companies/LLPs) or EVC (OTP-based, for proprietorships/partnerships).
6. ARN generated instantly. On submission, an Application Reference Number is generated and the acknowledgment is available for download immediately.
7. Download and retain. We save the signed LUT and ARN acknowledgment for your export documentation and bank/customs reference.

Ready to get started? Talk to a verified expert → - get a transparent, all-inclusive quote for GST LUT filing within one business hour.

GST LUT filing cost in India

There is no government fee for filing an LUT - it's a free, self-declaration-based process on the GST portal. The cost businesses pay is for professional handling: verifying eligibility, preparing the declaration correctly, managing digital signing, and ensuring the LUT is filed before the deadline every year.

GST LUT filing timeline

LUT renewal and validity

An LUT is valid for one financial year only (1 April to 31 March). It must be renewed before 1 April of the new financial year, or before the first export invoice of that year is raised, whichever is earlier. There is no grace period built into the law - if you export without a valid LUT for the new year, you're technically required to pay IGST on that shipment and claim a refund later, and may also face proceedings for non-compliance.

Many businesses miss renewal simply because it's an annual, easy-to-forget filing. KanoonPe tracks your LUT expiry and reminds you well before 1 April every year so exports never get interrupted.

Penalties and risks of non-compliance

• No LUT filed: You must pay IGST on export invoices and separately claim a refund - a slower, cash-flow-negative process.
• Lapsed LUT (not renewed on time): Exports made after expiry without a fresh LUT are treated as if no LUT existed for those transactions.
• False declaration: Furnishing incorrect information in RFD-11 can lead to withdrawal of the LUT facility and a requirement to furnish a bond with bank guarantee instead.
• Bond requirement: Exporters who don't meet LUT eligibility (e.g., prosecuted for evasion above ₹2.5 crore) must furnish a running bond with bank guarantee for every export, which is costlier and more paperwork-heavy.

GST LUT vs Bond - which applies to you

Why choose KanoonPe

• Transparent flat pricing - one all-inclusive number, no surprise add-ons.
• Filed-on-time or refund - every LUT filing ships with a written SLA.
• One accountable case owner - a single named manager tracks your annual renewal.
• Live status tracking - follow your ARN and filing status in real time.

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