GST LUT Filing


GST LUT FILING- It is mandatory for all registered taxpayers (who had exported goods or services) to file a Letter of Undertaking (LUT) only in form GST RFD-11 on the portal of GST to make the exports without payment of integrated goods and services tax (IGST). In vice versa case that is without the filing of the aforesaid form, the goods or services can be exported however in that case the payment of IGST has to be made thereafter you can claim the refund of IGST. The first one is better mode then the later one this is due to the reason that the later step involves blockage of the fund and unnecessary departmental proceeding.


  1. Exports without tax payment

In order to take the benefit of tax the aforesaid form can be filed, this will help the taxpayer to make export zero-rated exports. The benefit either can be taken my filing a form and then export without payment of tax or export first then file necessary documents to avail the refund.

  1. Maintenance of Working Capital

Yes, this helps the exporters in the maintenance of working capital requirements. The benefit can be taken through the steps as prescribed above, the filing process in also made easier. By availing the scheme, huge working capital which can be used in different work to carry out daily business activities can be saved. Further, it also reduced the cost of export.

3.   One Year Validity

Ii is important to note that LUT once filed is valid for the whole coming financial year in which the LUT is filed, hence one can say that it is better to file LUT against the later process, as it saves lots of time and efforts to make export zero-rated exports.

4.   Convenient online process

The process is so convenient. The registered taxpayer can file a simple form online along with few documents and is not required to visit the department again and again. The registered taxpayer can obtained the authorization by filing this form online.


The LUT for exports without payment of GST is valid for the financial year in which it is submitted. The LUT would be required to be submitted separately for each financial year.


The registered taxpayer is required to submit signed copies of

  1. Pan card of the taxpayer.
  2. GST Registration certificate
  3. PAN and the Aadhar card of individual, partners/directors.
  4. IEC Registration Certificate;
  5. Cancelled cheque:
  6. Any other document.

Details to be filled in Form GST RFD-11

  • Registered Name
  • Address
  • GST No.
  • Date of furnishing
  • Signature, date and place
  • Details of witnesses (Name, address and occupation)

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