Export without blocking cash in IGST
File a Letter of Undertaking to export goods or services without paying IGST upfront.
- Exporters of goods
- IT, consulting and other service exporters billing overseas clients
- Businesses supplying to SEZ units or developers
- Freelancers receiving payments from foreign clients
Overview
What is GST LUT Filing?
Exports and supplies to SEZ units are treated as zero-rated under GST. By filing a Letter of Undertaking (LUT) in Form GST RFD-11, eligible exporters can make these supplies without paying IGST and then claim a refund of unused input tax credit, instead of paying tax first and waiting for a refund.
An LUT is valid for one financial year, so it needs to be filed afresh each year, ideally before the first export of that year. We check your eligibility, file the LUT online and make sure your export invoices carry the right declaration.
Who is this for?
- Exporters of goods
- IT, consulting and other service exporters billing overseas clients
- Businesses supplying to SEZ units or developers
- Freelancers receiving payments from foreign clients
Unsure if this is right for you? Ask an expert
Benefits
Why get GST LUT Filing done right
Better cash flow
No need to pay IGST upfront and wait for a refund.
Simple annual process
A single online filing covers the whole financial year.
Refund of credit
You can claim a refund of accumulated input tax credit on zero-rated supplies.
Correct invoicing
We guide you on the declaration required on export invoices under LUT.
Documents required
Keep these handy
Exact requirements vary case to case. Your expert shares a personalised checklist on your first call and checks everything before filing.
Process
How we get it done
A clear, step-by-step process with updates at every stage. Indicative timeline: 1–2 working days, subject to processing by the authority.
Eligibility check
We confirm you are eligible to export under LUT rather than a bond.
Prepare the form
We complete Form GST RFD-11 with the required declarations and witness details.
Online filing
The LUT is filed on the GST portal and signed using DSC or EVC.
Acknowledgement
You receive the ARN and acknowledgement to keep on record and quote on invoices.
FAQ
GST LUT Filing: common questions
Can't find what you're looking for? Book a free consultation and ask an expert directly.
Related services
More in GST Services
Not sure where to start?
Talk to an expert for free. We'll tell you exactly what you need, and what it costs, before you commit.