File and Amend explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
To export without paying IGST, file a Letter of Undertaking in Form GST RFD-11 online for the financial year; eligible exporters need no bank guarantee, the LUT is valid for that year, and you "amend" it by filing a fresh RFD-11 at the start of each new financial year.
Overview
Exports and supplies to SEZs are zero-rated under GST, and an exporter can supply them either on payment of IGST and later refund, or without payment of tax under a Letter of Undertaking (LUT). The LUT route in Form RFD-11 avoids blocking cash in tax and is the preferred option for most exporters.
When It Is Required & Legal Basis
Zero-rated supply is under Section 16 of the IGST Act, 2017, and the LUT/bond mechanism is prescribed in Rule 96A of the CGST Rules, 2017 using Form GST RFD-11. An LUT is available to all exporters except those prosecuted for tax evasion of ₹2.5 crore or more, who must furnish a bond with bank guarantee.
Step-by-Step Process
- Open the LUT form. Log in and go to Services > User Services > Furnish Letter of Undertaking (LUT).
- Select the financial year. Choose the financial year for which the RFD-11 is being filed.
- Accept the undertakings. Tick the three self-declarations (export within time, abide by GST law, pay tax with interest on default) and enter two independent witnesses' details.
- Sign and submit. Submit with DSC (for companies/LLPs) or EVC; an application reference number is generated and the LUT is deemed accepted on filing.
- File afresh each year. There is no mid-year amendment; to continue exporting under LUT, file a fresh RFD-11 at the start of the next financial year.
Forms, Attachments & Fees
| Form | Purpose | Timeline |
|---|---|---|
| RFD-11 (LUT) | Export without payment of IGST | Before first export of the FY |
| Bond + bank guarantee | For non-eligible exporters | Before export |
| Witness details | Two independent witnesses | At filing |
No government fee applies. Eligible exporters furnish the LUT without any bank guarantee; only bond cases involve bank-guarantee cost (typically up to 15% of the bond amount, at the officer's discretion).
Timeline & Due Dates
File the LUT before the first export of the financial year; it stays valid for that entire year. If goods are not exported within three months of the invoice, or payment for services is not received within one year, the LUT undertaking is breached and IGST with interest becomes payable under Rule 96A.
Penalty for Delay / Non-compliance
Exporting without a valid LUT forces you onto the pay-IGST-and-refund route, blocking cash. Breaching the LUT conditions (non-realisation or late export) requires paying IGST with interest at 18% under Section 50, and the LUT facility can be withdrawn until the dues are cleared, reverting you to the bond route.
Practical Tips
- File the fresh LUT in the first week of April so exports are never made without cover.
- Keep witness details consistent and use independent persons, not employees where avoidable.
- Track the 3-month export and 1-year realisation windows to avoid breaching Rule 96A.
- Retain the LUT acknowledgement — customs and refund officers may ask for the RFD-11 reference.