The Classic Partners LLP

LUT Filing under GST (Form RFD-11)

End-to-end Letter of Undertaking (LUT) filing services for exporters of goods and services and suppliers to SEZ units. Our Chartered Accountants prepare and file Form RFD-11 every financial year on the GST portal, enabling you to export zero-rated supplies without payment of IGST and recover unutilised ITC seamlessly.

File My LUT Today

What is a Letter of Undertaking (LUT)?

A Letter of Undertaking (LUT) is a self-declaration filed on the GST portal in Form RFD-11 that allows a registered exporter to make zero-rated supplies — exports of goods, exports of services, and supplies to SEZ units / developers — without payment of IGST. Without a valid LUT in place, the exporter must pay IGST on each export and claim refund of the same, which blocks working capital.

The LUT is filed under Rule 96A of the CGST Rules read with Notification 37/2017-Central Tax. Once filed, it is valid for the entire financial year and must be renewed by filing a fresh LUT at the beginning of each subsequent financial year.

Who Can File an LUT?

Any registered person engaged in export of services or export of goods.
Registered persons making supplies to SEZ units or SEZ developers.
The taxpayer must not have been prosecuted for tax evasion of ₹2.5 crore or more under the CGST Act, IGST Act, or any earlier law.
Includes freelancers, IT firms, BPOs, manufacturers, merchant exporters, EOUs, and consultancy firms.

Our LUT Filing Services

Eligibility Check

Verification of export activity, prosecution history, and exporter status before filing.

RFD-11 Filing

End-to-end preparation and submission of Form RFD-11 on the GST portal with required declarations.

Annual Renewal

Tracking of FY-end deadlines and timely renewal so that exports continue without IGST payment.

Witness Coordination

Coordination of two independent witnesses with PAN, address, and contact information as required.

Acknowledgement & Storage

Download of LUT acknowledgement and centralised record-keeping for refund and audit purposes.

Refund Continuity

LUT linked with service export refund and inverted duty filings.

LUT Filing Procedure

Step 1 — Log in to GST portal: navigate to Services → User Services → Furnish Letter of Undertaking (LUT).
Step 2 — Select financial year: choose the FY for which the LUT is being furnished.
Step 3 — Fill declarations: tick the standard self-declarations (export within prescribed time, payment of IGST + interest in case of failure, compliance with all GST provisions).
Step 4 — Add witnesses: provide name, occupation, and address of two independent witnesses.
Step 5 — Sign and submit: sign using DSC (mandatory for companies and LLPs) or EVC and submit.
Step 6 — Download ARN & PDF: download the LUT acknowledgement and signed PDF for record.

Self-Declarations in LUT

Goods will be exported within 3 months from the date of issue of export invoice (or such further period as allowed).
Payment for services will be received in convertible foreign exchange within 1 year from the date of invoice (or as allowed by RBI).
In case of failure, IGST along with interest at 18% per annum will be paid.
All other provisions of the CGST Act and the IGST Act will be complied with.

Why Choose The Classic Partners

FY-cycle tracking — automatic reminders and proactive LUT renewal at the start of each financial year.
Bundled refund services — LUT + service export refund + goods export refund.
End-to-end documentation — central digital repository of LUTs, FIRCs, and refund records.
Multi-GSTIN coverage for businesses with branches across multiple States.

Frequently Asked Questions

What is the validity of an LUT?

An LUT in Form RFD-11 is valid for the entire financial year in which it is filed. A fresh LUT must be filed at the beginning of each subsequent financial year (typically before the first export of the new FY).

What happens if exports are made without a valid LUT?

Without a valid LUT, exports must be made with payment of IGST. The exporter then has to claim refund of the IGST paid, which blocks working capital and creates an additional compliance burden. Filing the LUT before the first export of the FY is therefore strongly recommended.

Who is ineligible to furnish an LUT?

A registered person who has been prosecuted for any offence under the CGST Act, IGST Act, or any earlier law and the amount of tax evaded exceeds ₹2.5 crore is not eligible to file an LUT. Such persons must execute a bond with bank guarantee instead.

Does an LUT need to be physically signed and submitted?

No. The LUT is filed entirely online on the GST portal and signed using DSC (mandatory for companies and LLPs) or EVC. No physical filing or submission is required.

What happens if exports are not completed within the time specified in the LUT?

If exports of goods are not completed within 3 months from the export invoice date, or if foreign exchange for services is not received within 1 year from the invoice date (or such further period as allowed by RBI), the exporter is liable to pay IGST on the unfulfilled exports together with interest at 18% per annum.

Can a single LUT cover multiple GSTINs?

No. The LUT is GSTIN-specific. A business with registrations in multiple States must file a separate LUT for each GSTIN through which it makes zero-rated supplies.

Export Without Blocking Working Capital

Get your LUT filed today and enable zero-rated exports without IGST payment.