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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.
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
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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.
You may also need
All Tax & Licenses services Related services
GST Return Filing
GSTR-1 and GSTR-3B filed on time, with ITC reconciliation.
Income Tax Return (ITR) Filing
Accurate ITRs for salaried, business, NRI and capital gains income.
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.