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LUT under GST for Exporters

A Letter of Undertaking (LUT) lets exporters export goods/services without paying IGST upfront. Here is how it works.

MS Monika SharmaDirector
Published
Updated
Reading time
4 min
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32
Questions
4 answered
  • Expert Reviewed
  • Medium Complexity
Topic
GST
Published
August 20, 2026
Last updated
Oct 1, 2026
Reading time
4 min
0:00
Last updated: October 2026Applies to: FY 2026-27Verified against: Government sources

LUT under GST 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.

A Letter of Undertaking (LUT) lets exporters export goods/services without paying IGST upfront. Here is how it works.

What the LUT does

  • Allows export without payment of IGST
  • Avoids blocking working capital in tax and refunds
  • Filed once for each financial year

How to file

  • File Form RFD-11 (LUT) on the GST portal
  • Provide details of two witnesses
  • Once accepted, export under the LUT for that year

Note

Without an LUT, you must pay IGST on exports and claim a refund.

Frequently Asked Questions

What is an LUT under GST?

A Letter of Undertaking allowing exports without paying IGST.

How do I file an LUT?

File Form RFD-11 on the GST portal with witness details.

How often is the LUT filed?

Once each financial year.

What if I don't file an LUT?

You must pay IGST on exports and claim a refund.

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Quick recapKey facts & short answers

Key Facts About LUT under GST

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

What is an LUT under GST?

A Letter of Undertaking allowing exports without paying IGST.

How do I file an LUT?

File Form RFD-11 on the GST portal with witness details.

LUT under GST: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Why This Matters

Staying compliant with Indian regulations protects your business from penalties, interest and unnecessary legal trouble. It is always wise to maintain proper records and documentation so that any future scrutiny can be handled smoothly. Rules and thresholds in gst are revised periodically, so it helps to review your obligations at the start of each financial year. Professional guidance from a qualified CA, CS or advocate ensures that filings are accurate and submitted well before the due date.

Small businesses and startups especially benefit from setting up a simple compliance calendar to track recurring deadlines. Government portals now allow most applications and filings to be completed online, reducing paperwork and turnaround time. Keeping your PAN, registration certificates and board resolutions organised makes every subsequent filing faster. When in doubt, it is better to seek clarification early rather than risk a notice or a late-filing penalty later.

A clear understanding of the applicable law helps you make confident, well-informed business decisions. TaxClue's experts regularly assist businesses across India with end-to-end gst support at transparent, affordable pricing. Timely compliance also improves your credibility with banks, investors and government authorities. Reviewing your obligations with a professional at least once a year keeps your business audit-ready and stress-free.

Staying compliant with Indian regulations protects your business from penalties, interest and unnecessary legal trouble. It is always wise to maintain proper records and documentation so that any future scrutiny can be handled smoothly. Rules and thresholds in gst are revised periodically, so it helps to review your obligations at the start of each financial year. Professional guidance from a qualified CA, CS or advocate ensures that filings are accurate and submitted well before the due date.

Small businesses and startups especially benefit from setting up a simple compliance calendar to track recurring deadlines. Government portals now allow most applications and filings to be completed online, reducing paperwork and turnaround time. Keeping your PAN, registration certificates and board resolutions organised makes every subsequent filing faster. When in doubt, it is better to seek clarification early rather than risk a notice or a late-filing penalty later.

A clear understanding of the applicable law helps you make confident, well-informed business decisions.

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About the author
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Monika Sharma Verified expert Director

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

People also ask

Questions, answered

Short, direct answers to the 4 questions readers ask most on this topic.

A Letter of Undertaking allowing exports without paying IGST.

File Form RFD-11 on the GST portal with witness details.

Once each financial year.

You must pay IGST on exports and claim a refund.

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