GST LUT Form
- Art Teacher
- London, UK
- 5-7 Hrs
If you’re an exporter under GST and want to save on working capital, the LUT (Letter of Undertaking) is your secret weapon. The LUT enables eligible taxpayers to export goods or services without paying IGST upfront, thus easing cash flow burdens. It’s like a legal promise to the government that you’ll fulfill all export obligations as per GST law—without defaulting on taxes. But here’s the catch: You must renew your LUT every financial year, or else you lose the exemption and are liable to pay IGST. Whether you’re a merchant exporter or a service provider with international clients, filing LUT online via GST Portal is quick and fully digital.
- GSTIN of the applicant
- Copy of IEC (Import Export Code), if available
- PAN card of authorized signatory
- Aadhaar card of authorized signatory (linked with PAN)
- KYC documents of authorized signatory
- Previous year's LUT (if applicable)
- Authorization letter or Board resolution for signatory (in case of companies)
- Log in to www.gst.gov.in
- Navigate to Services → User Services → Furnish Letter of Undertaking (LUT)
- Select financial year → auto-prefilled Form GST RFD-11 will appear
- Fill in the required declaration fields and attach previous LUT (if any)
- Authorized signatory must digitally sign using DSC or EVC
- ARN is generated → You can download the Acknowledgement
- Validity: LUT is valid for the entire financial year
FAQs
Any registered person supplying goods/services for export without IGST payment, except those prosecuted for tax evasion > ₹2.5 crore.
LUT is mandatory to export goods or services without paying IGST upfront; without filing LUT, the exporter must pay IGST at the time of export and then claim a refund later.
LUT can be filed anytime, but it is valid only for the remaining period of that financial year.
The GST Department can revoke the LUT if the exporter fails to comply with the conditions, such as delayed tax payments or not fulfilling export requirements.
LUT is not generally required for deemed exports because deemed exports are treated differently under GST rules.