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GST LUT (Letter of Undertaking) for export without paying IGST
File a GST LUT in Form RFD-11 to export goods or services without paying IGST. Who can file, what you need, steps on the GST portal and how long it lasts.
Official sources checked: 2 Oct 2026
The short answer
File a GST LUT in Form RFD-11 to export goods or services without paying IGST. Who can file, what you need, steps on the GST portal and how long it lasts. Key facts: Issued by: GST Department (filed on the GST portal); Validity: Financial year you select; Time: Deemed approved if the officer takes no action in 3 working days.
Source: tutorial.gst.gov.in. Not yet matched to an official page; confirm on the official portal before paying.
What it is
A Letter of Undertaking, or LUT, lets a GST-registered exporter supply goods or services for export, or to an SEZ, without paying integrated tax (IGST). You file it online in Form GST RFD-11 before you make the supply.
Without an LUT you would pay IGST on the export invoice and then claim a refund, which locks up your working money. Most small exporters therefore file an LUT every year.
Who needs it
Any registered person who wants to export goods or services, or supply to an SEZ, without paying IGST, and who has not been prosecuted for tax evasion of ₹2.5 crore or more under the CGST or IGST Acts.
Official fees
| Fee | Official amount |
|---|---|
| Filing the LUT on the GST portal | No amount shownNot officially verified SourceThe official GST portal guide does not list a fee. Confirm on the portal. |
Fees and rules change and can differ between offices. Confirm the fee on the official portal before you pay. Amounts marked Not officially verified could not be checked on an official page.
Documents to keep ready
- GST registration (GSTIN) and login
- Name, address and occupation of two independent witnesses
- Digital signature or EVC of an authorised signatory
- If you already have a manually approved LUT for the year, you may upload one copy (up to 2 MB)
Steps to apply
- Log in to the GST portal with your credentials. gst.gov.in
- Go to Services, then User Services, then Furnish Letter of Undertaking (LUT).
- Your GSTIN and legal name are pre-filled. Select the financial year.
- Enter the details of two witnesses and tick the self-declaration points.
- Preview, then sign with DSC or EVC. You get an ARN and an acknowledgement by SMS and email.
- Watch the status: approved, rejected or deemed approved. The LUT shows as expired at the end of the financial year.
Where to apply
- GST portal: Furnish the LUT
- GST portal LUT user guide: Official FAQ and steps
Govt License is not a government website. We never take government fees or apply for you.
Renew every year
The portal asks you to pick the financial year for the LUT, and the LUT shows as expired at the end of that year. File the new one in April so your first export invoice of the year is covered.
Saved applications
You can save a half-filled LUT application for 15 days and finish it from My Saved Applications on your dashboard.
After you apply
What to do once the form is submitted: where to track it, how long it takes, why it gets rejected and what the law says if you do not have it.
Track your application
Typical time
Deemed approved if the officer takes no action in 3 working days
Checked on 5 Oct 2026 Source
If you operate without it
Without an LUT you have to pay IGST on the export and then claim it back as a refund, which blocks your money. We could not read the GST Act text on an official page, so no penalty amount is stated.
Law: Integrated GST Act 2017 section 16; CGST Rules 2017 rule 96A
Not officially verified
Common reasons for rejection and how to fix them
| Reason | How to fix it |
|---|---|
| Officer asks for clarification (Pending for Clarification) | Reply on the GST portal within 15 working days. |
| You were prosecuted for tax evasion of ₹2.5 crore or more | An LUT is not allowed; pay IGST on exports and claim a refund. |
| LUT filed for the wrong financial year or after exports began | File a fresh LUT for the correct year before you make the export supply. |
| Signed by someone not authorised | Sign with DSC or EVC by the partner, director or proprietor. |
Checked on 5 Oct 2026 Source
Govt License is an independent guide. Fines and rules change, so confirm on the official portal. Items marked Not officially verified could not be checked on an official page.