--- title: "LUT Filing — Letter of Undertaking" url: https://www.anukram.in/lut-filing.html description: "LUT filing for exporters at ₹999. File Form RFD-11 and export goods/services without paying IGST. Annual renewal. Expert-led service." updated: 2026-10-04 source: Anukram, Hyderabad (anukram.in) license: Free to read, quote and cite with a link to anukram.in. General information, not professional advice. --- GST Services # LUT Filing — Letter of Undertaking Export goods or services without paying IGST. File your LUT before raising the first export invoice — it saves cash flow and is mandatory for zero-rated supply. Anukram price ₹999 Others charge ₹1,799 You save ₹800 [WhatsApp us →](https://wa.me/919631526999?text=Hi+Anurag,+I+need+LUT+Filing+for+exports.) ## Why Every Exporter Needs an LUT Without an LUT, exports attract IGST upfront — and you wait months to get it back as a refund. An LUT eliminates that wait entirely. 01 ### Export Without Paying IGST With a valid LUT, you can raise export invoices as zero-rated supply without paying IGST. No tax outflow on exports at all. 02 ### Better Cash Flow Without LUT, IGST paid on exports is locked until a refund is processed — often 2–3 months. LUT prevents this cash blockage entirely. 03 ### Standard for All Exporters Whether you export software services, goods, or professional services to foreign clients, LUT is the standard mechanism used by all compliant exporters. 04 ### Annual Filing — Easy Renewal LUT is valid for one financial year (April 1 to March 31). It needs annual renewal — a quick process we handle for you each year. ## Legal Framework LUT is governed by the CGST Act 2017 and CGST Rules 2017 — it is the primary mechanism for zero-rated export supply. **CGST Act 2017, Section 16(3):** A registered person making zero-rated supply shall be eligible to claim refund under either of the following options: (a) supply goods or services under bond or LUT without payment of integrated tax and claim refund of unutilised ITC; or (b) supply goods or services with payment of IGST and claim refund of such tax paid. **Rule 96A, CGST Rules 2017:** Any registered person availing the option to supply goods or services without payment of integrated tax shall furnish a bond or a Letter of Undertaking in Form GST RFD-11 before export. The LUT is valid for the financial year in which it is filed and must be renewed for each subsequent financial year by April 1. ## LUT Filing Process Simple and quick — typically completed in 1 to 3 days once documents are ready. 1 ### Verify GST and Export Credentials GST registration is verified as active. Export intent or past export invoices are confirmed. IEC code checked if applicable. 2 ### Login to GST Portal Access the GST portal under Services → User Services → Furnish Letter of Undertaking (LUT). 3 ### File Form RFD-11 Form RFD-11 is filled with the LUT undertaking details — that IGST will be paid if export obligations are not fulfilled within time. 4 ### Enter Export Details and Give Undertaking Export description, financial year, and the undertaking declaration are submitted. Two witnesses or DSC required for signing. 5 ### LUT Approved — Raise Zero-Rated Invoices LUT is auto-approved on the portal or approved by officer within 3 days. You can now raise export invoices without IGST for the entire financial year. ## Documents Required Minimal documents needed — primarily identity proof and export credentials. - GST registration certificate (active GSTIN) - Last year's export invoices (proof of export activity) - Letter of intent to export (if first-time exporter) - IEC (Import Export Code) from DGFT — if applicable - Director/proprietor PAN card - Director/proprietor Aadhaar card - Bank account details of the business - GST portal login credentials ## Timeline LUT is typically approved within 1 to 3 days. File before your first export invoice of the financial year. Day 1 Documents Ready Day 1–3 RFD-11 Filed + Approved Immediately Zero-Rated Invoices April 1 Annual Renewal ## Benefits & Risks ### Benefits of Filing LUT - Export without paying IGST — zero cash outflow on exports - No refund waiting period — cash flow remains healthy - Standard compliance for all exporters in India - Clients abroad get clean zero-rated invoices - Annual renewal is quick and inexpensive ### Risks Without LUT - IGST must be paid on every export invoice upfront - Refund processing takes 2–3 months — blocks significant working capital - Refund claims can be rejected for procedural errors - Export invoices without LUT reference may trigger GST notices - Non-compliance can affect DGFT and customs standings ## Related Services [GST Registration₹1,299](https://www.anukram.in/gst-registration.html) [Import Export Code (IEC) ₹1,499](https://www.anukram.in/import-export-code.html) [GST Return Filing ₹799](https://www.anukram.in/gst-return-filing.html) ## Starting exports? File your LUT first. WhatsApp Anurag with your GSTIN. LUT filed within 1–3 days so you can start raising zero-rated invoices immediately. [WhatsApp us → ₹999 flat](https://wa.me/919631526999?text=Hi+Anurag,+I+need+LUT+Filing+for+exports.) > Anukram professional fee: INR 999. Government fees, stamp duty and taxes are extra where applicable. Contact: WhatsApp +91 96315 26999. --- Page: https://www.anukram.in/lut-filing.html Contact: WhatsApp +91 96315 26999 | hello@anukram.in | Hyderabad, Telangana, India