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Tax & Licenses
GST LUT Filing for Exporters (Form RFD-11)
Export without paying IGST and waiting for refunds. GST LUT filing in Form RFD-11 for exporters of goods and services, filed for the whole financial year.
- 1–2 working days
- Form RFD-11
- Valid for the financial year
- Goods, services and SEZ supplies
What is a GST LUT?
A Letter of Undertaking (LUT) lets a registered exporter make zero-rated supplies – exports of goods or services, and supplies to SEZ units or developers – without paying IGST. Without an LUT you pay IGST on each export and then claim a refund, which blocks working capital.
Key points
| Item | Detail |
|---|---|
| Form | GST RFD-11, filed online |
| Validity | One financial year; file a fresh LUT each year |
| When to file | Before making exports under the LUT, ideally at the start of the year |
| Who can file | Registered persons exporting goods or services, other than those prosecuted for serious tax evasion |
Conditions
- Export proceeds for services must be received in convertible foreign exchange (or Indian rupees where RBI permits) within the time allowed.
- Goods must be exported within the time allowed after the invoice; otherwise tax becomes payable with interest.
Export under LUT or pay IGST and claim a refund?
| Under LUT | Paying IGST | |
|---|---|---|
| Tax at the time of export | None | IGST paid on each export invoice |
| Working capital | Not blocked | Blocked until the refund arrives |
| Refund | Refund of unused input tax credit, if you apply | Refund of IGST paid, processed on the shipping data for goods |
| Best for | Most exporters of goods and services | Exporters who have large input tax credit to use up |
Most exporters choose the LUT route, because tax is not paid upfront and cash flow stays healthy.
Invoice requirements
Export invoices under an LUT must show that the supply is meant for export or for an SEZ "under bond or Letter of Undertaking without payment of IGST", and quote the LUT reference number. For exports of services, the invoice should be in the agreed foreign currency or show the foreign currency amount, and you should keep proof of receipt of payment through banking channels.
Refund of accumulated input tax credit
Because no tax is paid on exports under LUT, exporters often build up unused input tax credit. That credit can be claimed as a refund through the GST portal, with a statement of export invoices and supporting documents. We prepare and file these refund applications as an additional service.
Common mistakes
- Not renewing the LUT at the start of each financial year – exports made without a valid LUT become taxable.
- Export proceeds not received in time for services, or goods not exported within the time allowed – tax then becomes payable with interest.
- Missing LUT wording or reference on invoices.
- Mismatches between invoices and shipping bills for exports of goods, which delay refunds.
Our service
We prepare and file RFD-11, share the acknowledgement for your invoices and remind you to renew it each year. Starting exports? You may also need an Import Export Code and GST registration.
Documents required for GST LUT Filing
After you purchase, log in to My Account → My Services and upload each document below. Scanned copies or clear phone photos (PDF, JPG or PNG) are fine. Your files are stored privately and seen only by your assigned expert.
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GST login credentials Or we can guide you to share access securely Required
-
Details of two witnesses Name, address and occupation Required
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Import Export Code For exporters of goods If applicable
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Authorised signatory’s DSC or Aadhaar To sign the application Required
GST LUT Filing process with Nevo Legal
Details
Share GST access and witness details.
Preparation
RFD-11 prepared for the financial year.
Filing
LUT filed and signed online.
Acknowledgement
ARN shared for quoting on export invoices.
What you get
- Filed LUT (RFD-11) with acknowledgement
- Invoice wording for zero-rated supplies
- Annual renewal reminder
GST LUT Filing – frequently asked questions
How long is a GST LUT valid?
For the financial year in which it is filed. A new LUT is needed each year.
Do service exporters need an LUT?
Yes. Exporters of services also need an LUT to export without paying IGST.
Is there a fee for filing an LUT?
No. The government does not charge a fee for filing an LUT.
Can exporters under LUT claim a refund of input tax credit?
Yes. Unused input tax credit relating to zero-rated supplies made under LUT can be claimed as a refund on the GST portal.
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Not sure which service you need?
Speak to a Nevo Legal expert. We will understand your requirement and recommend the right legal route – no obligation.