LUT Filing for Exporters (Form RFD-11)
Exports and SEZ supplies are zero-rated under GST. You can either pay IGST and claim it back, or file a Letter of Undertaking (LUT) and export without paying IGST at all — which avoids locking up working capital.
The catch: an LUT is valid for only one financial year and must be re-filed before you make zero-rated supplies each year. A missed refile quietly pushes you back into the pay-and-refund cycle.
Key features and requirements
- Filed in Form GST RFD-11 on the GST portal
- Lets you export or supply to SEZ without paying IGST
- Valid for one financial year — re-file before 1 April / your first export
- Available to almost all exporters (excluding those prosecuted for large tax evasion)
- No tax is payable to file the LUT itself
How TaxSastra handles this
We treat LUT filing as a fixed start-of-year task — filed before your first export so zero-rated supplies never get interrupted — and advise when a refund route is genuinely better.
What’s included
- LUT eligibility assessment
- Form RFD-11 preparation and filing
- Fresh LUT each financial year
- LUT vs pay-and-refund guidance
- Coordination with export documents
- Yearly reminders so it’s never missed