Export goods or services without paying IGST upfront by filing your Letter of Undertaking for the year.
A Letter of Undertaking (LUT) in Form GST RFD-11 lets exporters and suppliers to SEZ units make zero-rated supplies without paying IGST, instead of paying tax and claiming a refund later. It protects working capital, especially for service exporters who invoice foreign clients every month. An LUT is valid for one financial year, so it must be filed afresh each year, ideally before the first export of the year.
One fixed professional fee, inclusive of GST, agreed with you before any work starts — no hourly billing, no surprises, and nothing charged until you approve it. No government fee.
Order LUT filing for the financial year and pay online.
Upload authorised signatory and witness details in your dashboard.
We prepare the LUT, file it on the GST portal and sign it with your DSC or EVC.
Download the LUT acknowledgement from your dashboard to keep with your export invoices.
Any registered person exporting goods or services, or supplying to SEZ units or developers, can file an LUT, except those prosecuted for tax evasion above the amount specified in the rules.
An LUT is valid for the financial year for which it is filed. A fresh LUT must be filed for every new financial year.
It should be filed before making zero-rated supplies without tax. If exports were made before filing, they may need to be treated as with payment of IGST, so file at the start of the year.
Yes, if they want to invoice without charging IGST. Without an LUT, IGST must be paid on export of services and a refund claimed later.
It should carry a declaration such as 'Supply meant for export under LUT without payment of IGST' along with the LUT reference, in addition to the regular invoice details.