A registered exporter
You need a valid GSTIN. The LUT is filed by the registered person making the zero-rated supplies.
GST LUT · Form RFD-11 for exporters
Exporting goods or services? File your LUT before the first shipment.
A Letter of Undertaking lets a registered exporter ship without paying IGST upfront. The form is short, but it has to be renewed every financial year and filed before the supply. This guide covers who needs one, how to file RFD-11, how refunds work, and the mistakes that cost exporters money.
Last reviewed 17 October 2026 · Independent guidance, not a government service
01 / The basics
What an LUT is, and why exporters use it
When you export goods or services, the supply is zero-rated. In principle, you can make it without paying IGST, as long as you meet the export conditions. The Letter of Undertaking is the mechanism that lets you do so. You give the government a written undertaking to export and to comply with the scheme, and in return you do not pay tax on the export at the time of supply.
Without an LUT, you would pay IGST on each export invoice and then claim it back as a refund. For a business with large input costs, that cash tied up in refunds can be significant. The LUT is therefore a working-capital tool, not a tax exemption, because the input tax credit still has to be refunded to you through the proper route.
Not a shortcut around the rules.
An LUT does not change the export conditions. You still need a valid export, proper documentation and realisation of the payment. The LUT just determines whether you pay IGST upfront.
02 / Who can file
Eligibility and the things that can block you
A clean filing position
Pending returns, unfiled periods or an active restriction on your registration can stop you from using the LUT route, so clear them first.
A genuine export
The supply must meet the export conditions. The LUT covers zero-rated supplies only, not domestic sales.
Services as well as goods
Export of services also qualifies, but the service must satisfy the export tests for its category.
03 / Filing RFD-11
How to file the LUT on the portal
- 01
Confirm your registration is active
Check that your GSTIN status is active and your returns are up to date before you file.
- 02
Open the LUT application
Log in and go to Services, then the LUT application option, usually under Furnish Letter of Undertaking (LUT). The exact menu label can change, so follow the portal's current path.
- 03
Select the financial year
Choose the year in which the exports will happen. Remember the undertaking covers that financial year only.
- 04
Enter the declaration details
Confirm the registration particulars and the authorised signatory. Read the undertaking before you accept it.
- 05
Verify and sign
Sign with a DSC or EVC, as applicable, and save the acknowledgement and the order reference.
- 06
Keep the trail
Store the LUT acknowledgement with your export invoices, shipping bills and payment records for the same year.
04 / Refunds and credit
How refunds of input tax credit work
Exporting under an LUT leaves you with unutilised input tax credit, because you are not paying IGST on the output. That credit is refunded to you rather than set off against tax, so the refund application is central to the whole process.
| Route | What you pay upfront | How you recover tax |
|---|---|---|
| With LUT | No IGST on the export invoice. | Refund of unutilised ITC through the refund application. |
| Without LUT | IGST on each export invoice. | Refund of the IGST paid, once the export is proved. |
Refund applications need proof of the export and of realisation. Keep shipping bills, export invoices, bank realisation records and the documents that match the figures in your returns. Refunds are checked against those records, so a clean trail speeds up the process.
05 / Avoid these
Common LUT mistakes that create problems later
- Assuming one LUT covers the next financial year. It does not, so file a new one each year.
- Shipping before filing. Exports made without an LUT attract IGST, and the refund route is slower.
- Mixing domestic sales into an export claim, which breaks the zero-rating conditions.
- Export invoice values that do not reconcile with GSTR-1 and GSTR-3B.
- Weak realisation records. Without proof of payment, the refund application can be delayed or disputed.
Set a renewal reminder.
File the next year's LUT before the first shipment of that year. Make the renewal part of your year-end close, so exports never go out under an expired undertaking.
Questions people ask
Frequently asked questions
What is a Letter of Undertaking (LUT)?
An LUT is a written undertaking you give to the government that you will export goods or services and will meet the conditions of the export scheme. Filed in Form RFD-11, it lets a registered exporter supply goods or services for export without paying IGST upfront. The exporter then claims a refund of unutilised input tax credit. You need to file it before you make the supply.
Do I need to furnish a bond or bank guarantee?
Under the current LUT route, a bond or bank guarantee is not required for the undertaking itself. The LUT is the undertaking. Check the current conditions on the portal and in the notification, because the requirements for specific categories can differ.
What is the validity of an LUT?
An LUT is generally valid for the financial year in which it is filed, from 1 April to 31 March. Each year you need to file a fresh LUT before exports begin in that year. Filing one in March does not cover exports in the next April, so diarise the renewal early.
Who is eligible to file an LUT?
A registered person who exports goods or services, or supplies to a Special Economic Zone, can use the LUT route. You must have a valid GSTIN, a compliant filing history and no pending show-cause or other restriction that bars the route. Check the eligibility conditions on the portal before filing.
Can I export without an LUT?
Yes, but you would then pay IGST on the export and claim a refund later, which ties up working capital. An LUT removes the upfront tax on zero-rated supplies, so it is the usual route for exporters with substantial input tax.
How do I file Form RFD-11?
Log in to the GST portal and go to Services → Furnish Letter of Undertaking (LUT) or the equivalent LUT application option. Select the financial year, enter the required details, verify and sign with a DSC or EVC. You receive an acknowledgement and an order reference. Save both with your export records.
Does an LUT affect the GST return?
Yes, your exports are reported in your returns as zero-rated supplies made under LUT. The export invoices must carry the correct declaration, and the values must reconcile with your GSTR-1 and GSTR-3B. Mismatches can trigger notices, so keep them aligned from the first export.
What happens if I export before filing an LUT?
Exports made without an LUT attract IGST. You can usually pay the IGST and claim a refund, but that means paying tax you may not need to pay. If you realise the LUT is missing, file it as soon as possible and seek advice on the position for shipments already made.
Can I claim a refund of input tax credit?
Yes. Exporters with an LUT can claim a refund of unutilised input tax credit on zero-rated exports, under the refund rules. The refund application is filed on the portal, and the export must be proved with shipping bills, export invoices and realisation records.
What documents do I need to file the LUT?
Keep your GSTIN, PAN, the authorised signatory's details, and a copy of your registration certificate ready. The LUT itself is an online declaration, but you should keep the acknowledgement, the export invoices, shipping bills and proof of the foreign remittance or payment as the supporting trail.
Is there a fee for filing an LUT?
The filing of the LUT itself does not carry a government fee on the portal. Your costs are the professional or internal time to prepare the records. Confirm the current position on the portal before filing.
Does this apply to services as well as goods?
Yes. Exports of services can also be made under an LUT, provided the supply meets the zero-rating conditions for export of services. Services have their own export tests, so check the conditions for the specific service you provide.
Is this page an official service?
No. GSTVibe is an independent guide and is not affiliated with GSTN or the tax department. We do not file LUTs or access your account. Confirm the current form, validity and conditions on the GST portal and the CBIC website before you file.
Keep going
Related GST guides and tools
This guide is informational and is not legal or tax advice. GST rules, forms and portal steps change. Confirm the current position on the official GST portal (gst.gov.in) and CBIC sources, and speak to a qualified adviser about your own facts. GSTVibe is not affiliated with GSTN or the tax department.