GST · All GST services

LUT for Exporters (RFD-11)

Export without blocking working capital in IGST. We file your Letter of Undertaking so you ship tax-free for the whole year.

Overview

A Letter of Undertaking (LUT) lets exporters supply goods or services without paying IGST upfront — instead of paying tax and claiming a refund later, you simply undertake to fulfil export conditions. It is filed once per financial year in Form RFD-11 on the GST portal.

Filing an LUT is the single easiest way for exporters to protect cash flow. GovYapar files it in minutes and reminds you to renew each year so you never accidentally lapse.

What’s included

  • LUT eligibility confirmation
  • RFD-11 preparation & online filing
  • Witness & declaration drafting
  • Acknowledgement (ARN) delivery
  • Annual renewal reminder
  • Guidance on export invoicing under LUT

Who needs this

  • Exporters of goods without payment of IGST
  • Exporters of services (including freelancers & IT)
  • SEZ suppliers
  • Anyone wanting to avoid the IGST refund cycle

Documents required

  • GSTIN & portal login
  • PAN of the business
  • Details of two witnesses
  • Authorised signatory details
  • Previous LUT (if renewing)
How it works

Simple, done-for-you process

A real Chartered Accountant handles the filing end-to-end.

1

Confirm eligibility

We check you meet the LUT conditions.

2

Draft RFD-11

Declaration and witness details prepared.

3

File online

Submitted on the GST portal, ARN generated.

4

Renew yearly

We remind you before each financial year.

FAQs

Common questions

Any registered exporter who has not been prosecuted for tax evasion above the prescribed limit can file an LUT to export without paying IGST.

One financial year. A fresh LUT must be filed at the start of each new financial year — we send you a reminder so it never lapses.

You would have to pay IGST on exports and then claim it back as a refund — blocking working capital in the meantime. An LUT avoids that entirely.

Yes — if you export services (e.g. IT, design, consulting) and want to invoice without IGST, an LUT is the route.

Related

Related services

Export tax-free this financial year.

We’ll file your LUT today and remind you every renewal.

Talk to a CA →