A Letter of Undertaking, furnished in the annexure to Form GST RFD-11 under Rule 96A, lets a registered person supply goods or services for export, or supply a SEZ developer or unit, without paying IGST. It is valid for one financial year, so a new one is needed every year. We prepare and file it on the GST portal, with your signer and two witnesses.
Exports, and supplies to a SEZ, are zero-rated under section 16 of the IGST Act. You have two ways to use that: supply without paying IGST under a bond or a LUT and claim a refund of the unused input tax credit, or pay IGST and claim that IGST back as a refund. A LUT is the first way, and it is the one most registered exporters use because no IGST is blocked in cash.
Can file / Cannot file a LUT / Not a LUT supply
We did not find a government fee for filing a LUT on the portal, and we confirm that before filing. The 2027-28 LUT option has no announced opening date.
Goods: You need an Import Export Code to ship goods, though not to file the LUT. Nepal and Bhutan goods can be paid in rupees or foreign exchange within Reserve Bank rules.
GST registration certificate
LUT preparation and filing: For each registration, for the financial year.
For the financial year it is furnished for, ending 31 March. A new one is needed every year, so a 2025-26 LUT does not cover invoices dated from 1 April 2026.
A person prosecuted for any offence under the CGST Act, the IGST Act or earlier laws where the tax evaded exceeds Rs 2.5 crore. Such a person exports under a bond with a bank guarantee of 15% of the bond amount, or pays IGST and claims a refund. The portal tutorial says "Rs 2.5 crore or above", so we check the exact case (confirm).
Yes, a self-declaration at the time of filing is enough, and it may be verified later. A wrong declaration puts the LUT at risk, so we check with you first.
Not to file the LUT: the form has no IEC field. You need one to export goods. For services the Code is needed only for scheme benefits (confirm).
Each registration files its own LUT (confirm), so an order for several registrations is priced for each one.
IGST is due on those invoices unless the officer allows the LUT late, which is decided case by case. We prepare the written request with your export papers. File the LUT now for later exports.
An authorised signatory: the proprietor, a working partner, the Managing Director, the Company Secretary, or someone authorised by them or by the Board. The portal lists a digital signature certificate or an electronic verification code. Companies and LLPs use a certificate.
Yes, that is a separate application in Form RFD-01, quoted after review. See our GST refund page.
Yes, and then only that officer can switch it on again. We help you write to the officer.
Our fee starts at ₹999 + GST for one registration, and is ₹3,000 + GST with a request to accept a late LUT; we confirm the exact amount before filing. We did not find a government fee for filing a LUT on the portal.