LUT Full Form in GST: Letter of Undertaking and How to File Form RFD-11
LUT stands for Letter of Undertaking. An LUT lets you export goods or services, or supply to an SEZ, without paying IGST. It is filed online on the GST portal in Form GST RFD-11, is valid for one financial year and must be filed again for each new year before your first export. Without an LUT, you pay IGST on the export and claim it back as a refund.
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What is a GST LUT?
Exports and supplies to SEZ units are zero-rated under GST. An exporter can either pay IGST and claim a refund, or furnish an LUT and export without paying IGST. The LUT is a declaration that you will meet the conditions for exports without payment of tax.
Who can file an LUT?
Any GST-registered person exporting goods or services can file an LUT, except a person who has been prosecuted under the law for tax evasion above the specified amount. Most regular exporters are eligible.
How to file the LUT online
- Log in to the GST portalGo to Services, then User Services, then Furnish Letter of Undertaking (LUT).
- Select the financial yearChoose the year for which the LUT will apply.
- Fill Form RFD-11Confirm the declarations and enter the details of two independent witnesses.
- Sign and submitSign with DSC or EVC. An acknowledgement (ARN) is generated, which is your LUT.
- Quote it on invoicesMention that the supply is under LUT without payment of IGST on your export invoices.
Conditions to keep in mind
- File a fresh LUT for every financial year, before the first export of that year
- Export goods within the time allowed after the invoice, and realise payment for services within the allowed period, or IGST becomes payable with interest
- Mark e-invoices and returns as exports without payment of tax (EXPWOP) where applicable
Frequently asked questions
What is the validity of a GST LUT?
One financial year. A new LUT must be filed for each year.
Can I export without an LUT?
Yes, but you must pay IGST on the export and then claim a refund of that IGST.
Is an LUT needed for export of services?
Yes. To export services without paying IGST you need an LUT, just as for goods.
What is EXPWOP?
It is the supply type for exports without payment of tax, used for exports under LUT. See our GST e-invoicing guide.
How BuyGenix Solutions helps
We file your LUT on time each year, check that invoices and returns show exports correctly, and help with IGST refunds if you export with payment. BuyGenix members can also see live buyer requirements from importers in India and abroad.
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BuyGenix Solutions handles gst lut filing and every related registration your business needs, from documentation to filing.
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