Filing Letter of Undertaking (LUT) for Export of Goods or Services (Form GST RFD-11)
Edition: September 2025
Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Taxpayers must verify with the CGST/SGST Acts, Rules, and GSTN updates.
✍️ Preface
Exporters supplying goods or services without payment of IGST must furnish a Letter of Undertaking (LUT) in Form GST RFD-11 on the GST Portal. This allows them to make zero-rated supplies to SEZs or foreign countries without paying IGST upfront. This report explains the law basis, stepwise filing process, FAQs, and a compliance checklist.
⚖️ 1. Law Basis
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Section 16, IGST Act, 2017 – Zero-rated supply.
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Section 54, CGST Act, 2017 – Refunds.
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Rule 96A, CGST Rules, 2017 – LUT/Bond for exports without IGST payment.
🛠️ 2. Step-by-Step Process – Filing LUT
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Login at www.gst.gov.in.
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Navigate: Services > User Services > Furnish Letter of Undertaking (LUT).
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Select financial year from drop-down.
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(Optional) Upload previous LUT (PDF/JPEG ≤ 2 MB).
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Select declaration checkboxes.
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Enter name, address, and occupation of two witnesses.
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Enter Place of Filing LUT.
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Select Authorized Signatory from drop-down → Enter Place.
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Preview form in PDF → Save draft if needed.
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File using DSC/EVC.
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ARN generated → Acknowledgement available for download → Intimation via SMS/Email.
📌 3. Key Features
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Eligible taxpayers: Exporters/SEZ suppliers not prosecuted for tax evasion ≥ ₹2.5 Cr.
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LUT can be used for:
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Zero-rated supply to SEZ without IGST.
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Export of goods without IGST.
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Export of services without IGST.
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Manually approved LUT can also be uploaded for online record.
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Application statuses: Submitted, Pending for Clarification, Pending for Order, Approved, Rejected, Deemed Approved, Expired.
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Deemed approval if no action within 3 working days.
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ARN and acknowledgement downloadable in PDF.
❓ 4. FAQs (with Basis)
Q1. Who must file LUT?
Any exporter or SEZ supplier exporting without IGST payment (not prosecuted above ₹2.5 Cr).
Q2. How long is LUT valid?
Till end of the financial year.
Q3. What if LUT not filed?
Exporter must pay IGST or furnish Bond with bank guarantee.
Q4. Can I amend LUT after filing?
No, fresh LUT must be filed for next financial year.
Q5. What happens if officer doesn’t process LUT?
Application deemed approved within 3 working days.
✅ 5. Compliance Checklist
| Step | Particulars | Status (✔) |
|---|---|---|
| 1 | Login → Services > User Services > Furnish LUT | ⬜ |
| 2 | Select Financial Year & upload previous LUT (if any) | ⬜ |
| 3 | Fill witness details & declarations | ⬜ |
| 4 | Select Authorized Signatory & Place | ⬜ |
| 5 | Preview & File with DSC/EVC | ⬜ |
| 6 | Download ARN acknowledgement | ⬜ |
| 7 | Verify status (Approved/Deemed Approved) | ⬜ |
| 8 | Maintain record for audit/refund | ⬜ |
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