GST Letter of Undertaking
Export goods and services without paying IGST upfront — LUT filed for the year, refunds of unused credit handled
- 1CheckEligibility and export type confirmed.
- 2File RFD-11LUT filed with witness details and signed by DSC or EVC.
- 3InvoicesExport invoice format set up with the LUT declaration.
- 4RefundsUnused credit refund filed when it builds up.
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
About GST Letter of Undertaking
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
A Letter of Undertaking (LUT) in Form GST RFD-11 lets you export goods or services, or supply to an SEZ, without paying IGST. It is filed online for each financial year, before the first export of that year, and is usually accepted on the portal the same day. Export payment for services must be received within one year, or IGST becomes payable with interest.
Exports are zero-rated under GST. You can either pay IGST and claim a refund, or export without paying tax under an LUT and claim a refund of unused input tax credit. For most exporters the LUT route is better because no cash is locked up waiting for a refund.
The LUT has to be renewed every financial year, and exporting without a valid LUT means the supply is treated as taxable. Invoices must carry the line 'supply meant for export under LUT without payment of IGST', and goods must leave India within three months of the invoice.
We file the LUT, set up your export invoice format, and handle the refund of accumulated credit in RFD-01 when it builds up.
| Form | GST RFD-11, filed online on the GST portal |
|---|---|
| Validity | One financial year; refile every April |
| Who can file | Any registered exporter, except those prosecuted for tax evasion over ₹2.5 crore |
| Goods | Must be exported within 3 months of the invoice |
| Services | Payment must be received within 1 year of the invoice |
| Refund of credit | Form RFD-01 for unused credit on zero-rated supplies |
Who this is for
Common scenarios where this service is a good fit.
- Exporters of goods
- IT, design, consulting and other service exporters billing foreign clients
- Freelancers and agencies paid in foreign currency
- Businesses supplying to SEZ units and developers
What you get
Clear deliverables so you know exactly what's included.
- Eligibility check and LUT filed in RFD-11
- Export invoice format with the required declaration
- Tracking of goods shipment and service payment timelines
- Refund of unused credit (RFD-01), if needed
- Reminder to renew the LUT every April
Expert review before every submission — not just data entry.
Working notes and reconciliations you can rely on in future notices.
Resident Indians, NRIs, expats and cross-border businesses — all served.
Documents required
A practical checklist. We'll tell you if anything else is needed based on your case.
* This is a base checklist. After a quick pre-check, we may ask for additional items specific to your case.
Process
A simple, trackable workflow — designed to avoid back-and-forth.
Eligibility and export type confirmed.
LUT filed with witness details and signed by DSC or EVC.
Export invoice format set up with the LUT declaration.
Unused credit refund filed when it builds up.
Get a quote
We share a clear quote on WhatsApp after a quick checklist pre-check.
- Fixed fee for the annual LUT, including export invoice setup.
- Refund applications are quoted by period and amount.
- Included free for exporters on our monthly GST filing plans.
| Factor | DIY | Indus Tax |
|---|---|---|
| Expert review | ❌ | ✅ |
| Notice risk reduction | ❌ | ✅ |
| Deduction optimisation | ❌ | ✅ |
| Audit-ready records | ❌ | ✅ |
| AIS/26AS reconciliation | ❌ | ✅ |
Share your facts and deadline. We'll reply with the right checklist and a clear quote.
Fee adjusted against our service fee if you go ahead within 30 days.
- Priority CA Call-backSkip the queue — a CA calls you within 30 minutes.₹255
- RecommendedCA Consultation (30 min)Talk one matter through properly with a CA.₹755
- In-depth CA Review (60 min)Documents reviewed before the call, written action plan after.₹1,155
Call-backs run Mon–Sat, 9 AM–6 PM IST. Booked outside these hours? We call you first thing the next working morning.
Compare the 3 plansFrequently asked questions
Answers to the most common questions we get.
This page also covers
- Refund of unused credit
- RFD-01 for credit accumulated on zero-rated supplies.
- SEZ supplies
- Supplying to SEZ units under LUT with the required endorsements.
Official sources
- GST portal — registration, returns and notices
- CBIC — GST Acts, Rules and notifications
- e-Invoice portal (IRP)
Indus Tax is a private professional services firm and is not affiliated with any government authority. Rules and fees change — we confirm current positions before filing.
