Export without paying IGST: file your LUT

A Letter of Undertaking in Form GST RFD-11 lets you export goods or services, or supply to SEZ units, without paying IGST upfront. No refund wait, no blocked working capital. We file it for the year and keep your invoices compliant.

Handled by qualified CS and CA1 to 2 working daysGovernment fees shown separately

What is included

Eligibility check for LUT
Preparation of Form GST RFD-11 with witness details
Filing on the GST portal with DSC or EVC
LUT acknowledgement (ARN) delivered to your vault
Export invoice format with the required LUT declaration
Renewal reminder before the next financial year

What is not included

Export refund claims for IGST paid or accumulated credit (quoted separately)
Bond and bank guarantee route where LUT is not available
Import Export Code (see IEC service)

Who needs this

GST-registered exporters of goods or services, including software, consulting and freelance service exporters, and suppliers to SEZ units. Not available to anyone prosecuted for tax evasion of Rs 2.5 crore or more.

Documents required

GSTIN and portal access
PAN of the business and authorised signatory
Names, addresses and occupations of two independent witnesses
Import Export Code, where exporting goods
Previous year LUT acknowledgement, if any

How it works

Share your GSTIN and witness details

We prepare and file RFD-11 on the portal

The LUT is accepted on filing and your invoice format is updated

Timeline

1 to 2 working days. Government processing times are outside our control; we track and follow up on every application.

If you skip it

Penalty exposure: Exporting without a valid LUT means IGST must be paid on the export and then claimed back as a refund, blocking working capital. Zero-rated invoices issued without a LUT can lead to tax demands with interest.

What this service creates next

Completing this is the start of a recurring set of obligations. Under an AdvisoNet plan these are tracked in your Compliance Passport and handled before they fall due.

Monthly or quarterly GST returns reporting zero-rated supplies
Refund of accumulated input tax credit
FIRC or e-BRC records for export proceeds
Fresh LUT for the next financial year

See AdvisoNet plans from ₹1,499 per month

Frequently asked questions

How long is an LUT valid?

For one financial year. A fresh LUT should be filed before the first export of each new year, ideally by 31 March.

We already exported this year without an LUT. What now?

File the LUT now for future invoices. For past exports, we review whether IGST was paid and the options available.

Is there a government fee?

No. Filing RFD-11 on the GST portal is free.

Fees shown are AdvisoNet professional fees exclusive of GST and government charges. Content is general information, not legal advice; applicability depends on facts and current law.