File a Letter of Undertaking (LUT) to export without paying IGST — improving cash flow and eliminating the wait for refunds.
LUT Form
RFD-11
Filed on GST portal
Validity
Full FY
Renew every April
Approval
Instant
System-generated ARN
Who can file
Any registered exporter
Except conviction cases
Benefit
Zero upfront IGST
Better cash flow
Alternative
Pay IGST
Claim refund later
LUT vs IGST Payment — Which is Better?
✓ Export Under LUT (Recommended)
No upfront IGST payment — zero cash block
Claim refund of ITC accumulated on inputs via RFD-01
Faster processing — no customs IGST matching needed
Preferred by most exporters for cash flow
Requires annual LUT filing before first export
Suitable for: all goods exporters, service exporters
Export With IGST Payment
Pay IGST on export invoice at the time of supply
Refund processed automatically via ICEGATE-GSTN link
No separate RFD-01 filing needed
Refund credited directly to bank in 7–14 days
Risk: refund stuck if shipping bill vs GSTR-1 mismatch
Suitable for: small exporters with minimal input credits
How to File LUT (RFD-11) — Step by Step
1
Login to GST Portal
Go to gst.gov.in → Services → User Services → Furnish Letter of Undertaking (LUT).
2
Select Financial Year
Choose the current FY (e.g. 2025-26). If you exported in a previous FY under LUT, the previous year's details auto-populate for reference.
3
Check the declaration checkbox
Confirm you have not been prosecuted for any offence under CGST Act, IGST Act, or earlier indirect tax laws with tax evaded exceeding ₹2.5 crore. Providing false information makes the LUT void.
4
Enter witness details (if required)
Some taxpayer categories require two independent witnesses. Most regular taxpayers can file without witnesses — the portal guides based on your profile.
5
Submit using DSC or EVC
Companies must use DSC. Proprietors and partnerships can use EVC (OTP). An ARN is generated instantly — the LUT is effective from the date of filing.
LUT Renewal — Key Dates
⚠ Renew before 1st April every year. The LUT for the new financial year must be filed before your first export of that year. If you export between 1st April and the LUT filing date, you must either pay IGST on those invoices or treat them as non-zero-rated (which blocks ITC refund).
FY 2025-26 LUT validity
1 April 2025 to 31 March 2026
File before first export of FY 2025-26
FY 2026-27 LUT validity
1 April 2026 to 31 March 2027
File before 1 April 2026 (or first export)
Retroactive filing
Not allowed
LUT is only valid from date of filing
Lost ARN
Re-download from portal
Services → User Services → View LUT
After Filing LUT
Now claim your ITC refund on zero-rated exports using Form RFD-01.
Yes, there is no restriction on filing LUT due to pending returns. However, it is advisable to file all pending returns before the export, as pending returns can affect the processing of your ITC refund claims filed via RFD-01.
If you exported after the LUT expiry without renewing, those exports are treated as if made without an LUT. You would need to pay IGST on those invoices (via DRC-03) and then claim a refund, OR file an appeal explaining the inadvertent lapse. In practice, many cases have been condoned where the LUT was filed immediately after the lapse was discovered.
Yes. Service exporters must also file LUT to export without paying IGST. For export of services, the conditions are: the supplier is in India, the recipient is outside India, the service is not a supply to a branch of the same entity, and payment is received in convertible foreign exchange within the time specified by RBI.
Yes. You can file an LUT at any point during the financial year and switch to the LUT route from that date. Previous exports (with IGST paid) will follow the IGST refund route; subsequent exports (after LUT) follow the ITC refund route. Both can coexist for the same taxpayer in the same year.
