File Letter of Undertaking (LUT) in GST

GST RFD-11 Form, Eligibility & Process to fill the Documents

What does LUT under GST means?

Letter of Undertaking is the full form/meaning of LUT in GST. It is required to be submitted in the form GST RFD 11 under rule 96 A, in which the exporter declares that he or she will fulfil all GST requirements while exporting without paying IGST.

Who needs to file LUT in Form GST RFD-11?

GST LUT is to be submitted by all GST registered goods and service exporters. The exporters who have been prosecuted for any offense and the tax evasions exceeding Rs 250 lakhs under CGST Act or the Integrated Goods and Service Act, 2017 or any existing laws are not eligible to file the GST LUT. In such cases, they would have to furnish an Export bond.

Here the motive of the government was to expand the export base by providing reliefs on exports. GST experts from IndiaFilings can help you with GST LUT filing or Export bond Filing.

Under CGST Rules,2017, any registered person can furnish an Export bond or LUT in GST RFD 11 without paying the integrated tax. They can apply for LUT if:

  • They intend to supply goods or services to India or overseas or SEZs
  • Are registered under GST
  • They wish to supply goods without paying the integrated tax.

  • Talk to our representatives to clear all your doubts regarding GST. Simply fill in the form and we’ll get in touch.

Documents Required for LUT under GST

An LUT can be submitted by any individual who is registered under GST provided he has not been executed in case of tax evasion exceeding Rs.250 lakh or any other offense.

  1. LUT cover letter - request for acceptance - duly signed by an authorized person

  2. Copy of GST registration

  3. PAN card of the entity

  4. KYC of the authorized person/signatory

  5. GST RFD11 form

  6. Copy of the IEC code

  7. Canceled Cheque

  8. Authorized letter


GSTIN and Name (Legal Name) of the Taxpayer will be prefilled based on login. The Taxpayer needs to select the financial year for which LUT is being filed, enter the name, address, and occupation details of two independent and reliable witnesses.

It is not mandatory, but if the Taxpayer wants to record the manually approved LUT to be available in online records, he can furnish it with the online application.

Primary authorized signatory/Any other Authorized Signatory needs to sign and file the verification with DSC/EVC. The authorized signatory can be the working partner, the managing director, or the proprietor or by a person duly authorized by such operating partner or Board of Directors of such company or proprietor to execute the form.

After successful filing, the system will generate ARN and acknowledgment. You will be informed about successful filing via SMS and Email, and you can also download the acknowledgment as a PDF.

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