GST LUT Filing for Exporters: Eligibility, Documents & Process

Exporters can make zero-rated supplies without paying Integrated GST (IGST) upfront by furnishing a Letter of Undertaking (LUT). This protects working capital, but a fresh LUT is required every financial year. This GST LUT filing exporters eligibility documents process 2026 guide explains Form GST RFD-11.

Quick Summary

What Is a Letter of Undertaking Under GST?

A Letter of Undertaking under GST for exporters is a declaration in Form GST RFD-11. The taxpayer undertakes to satisfy prescribed export conditions while supplying goods or services without payment of IGST.

Exports and eligible supplies to an SEZ unit or developer for authorised operations are zero-rated. An eligible supplier may use LUT or bond without paying IGST and claim eligible unutilised input tax credit (ITC). Where permitted, another route is paying IGST and claiming the applicable refund.

Who Is Eligible to File an LUT?

Any GST-registered person intending to export goods or services or make eligible supplies to an SEZ unit or developer, without payment of IGST, may generally furnish an LUT.

The facility is unavailable to a person prosecuted under specified indirect-tax laws for tax evasion exceeding ₹2.5 crore. Such a person may need a bond with security.

File the LUT before the relevant supply. It is valid for the selected financial year, and the requirement is GSTIN-specific.

Remind Legal can help determine whether your export or SEZ supply qualifies for the LUT route.

Documents and Details Required

LUT filing is declaration-based and requires a few attachments.

Export invoices, shipping bills, and BRCs/FIRCs are useful records but are not standard LUT attachments.

How to File LUT on the GST Portal

Follow these steps for how to file LUT on the GST portal: -

• Log in to gst.gov.in.
• Select Services > User Services > Furnish Letter of Undertaking (LUT).
• Choose the relevant financial year.
• If it's applicable, upload the manually approved LUT. The Portal guidance permits one PDF or JPEG file up to 2 MB.
• Read and select the declaration checkboxes.
• Enter the names, addresses, and occupations of two independent and reliable witnesses.
• Enter the place and then select the authorised signatory.
• Preview and check the Form GST RFD-11.
• File through the DSC or EVC, as applicable.
• Download the ARN and acknowledgement.

View it under Services > User Services > View My Submitted LUTs. Statuses include Submitted, Approved, Deemed Approved, Rejected, and Expired.

Conditions After Filing

Goods must normally be exported within three months from the invoice date. The Payment for the exported services must generally be received in convertible foreign exchange or Indian rupees, where RBI permits, within one year. The jurisdictional Commissioner may extend these periods.

If goods are not exported within the period of three months or payment for the exported services is not received within one year, the exporter must generally pay the applicable tax with interest within 15 days after the relevant period expires. The jurisdictional Commissioner may extend these periods. Failure to comply may result in withdrawal of the LUT facility until the required amount is paid.

LUT Filing and Refund of the ITC

Filing an LUT does not automatically generate a refund. After exporting without paying the IGST, the exporter may file Form GST RFD-01 separately to claim the eligible unutilised input tax credit (ITC).

File the relevant returns and ensure export details match the refund statement. Shipping bill and Export General Manifest details support the goods exports; BRC/FIRC or permitted evidence generally supports the services. Enter the LUT reference and submit the various prescribed statements and the documents.

Common Mistakes to Avoid

• Using LUT from the previous financial year.
• Making the exports before filing a valid LUT for the relevant financial year.
• Treating the LUT acknowledgement as a refund application.
• Missing export or payment-realisation timelines.
• Inconsistent invoice data across the returns and refund records.

Conclusion

GST LUT filing helps eligible exporters and SEZ suppliers avoid blocking funds through upfront IGST. Timely filing and compliance are essential. LUT filing and an ITC refund claim remain separate.

For accurate and proper LUT filing and export GST compliance, contact Remind Legal.