Letter of Undertaking under GST

File the Letter of Undertaking that guarantees tax savings before the exports.

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    Letter of Undertaking is abbreviated as LUT.

    Submitted by ?

    The Letter of Undertaking is a document submitted by the exporter in order to export goods or services without the payment of taxes.

    If not filed?

    In case the LUT is not filed, the exporter may export by payment of IGST and then claim the refund of tax paid.


    The eligibility criteria to apply for LUT is comparatively relaxed than to the erstwhile system.


    Filing LUT is convenient than refund mode as the exporters do not wish to indulge into hassles of refunds and block their funds.

    GST RFG 11

    Letter of Undertaking is filed online using the form GST RFD 11.

    Benefits of filing LUT under GST

    Exports without tax payment

    By filing LUT under GST, an exporter can export goods or services without paying the taxes. If LUT is not filed, the exporter must first pay the required tax while making exports and then claim a refund to avail benefit of zero-rated exports.

    Saves Working Capital

    The regular exporters are at a huge benefit by filing LUT online as the refund process under another route is a time-consuming process. During which the bunch of capital is blocked in the form of a due refund. With this mode, the capital is free to be utilized for other necessary requirements. It also reduces the cost of exports.

    An Entire Financial Year Validity

    The Letter of Undertaking, once filed is valid for the whole financial year in which it is filed. Hence, unlike refund process, an exporter does not need to go through the procedural requirements every time an export consignment is carried out.

    Simple and online process

    The filing of LUT and its acceptance, both are made online since April, 2018. The applicant does not need to visit the officers for acceptance. The whole process can be completed online by submitting a few required documents.

    Entity’s PAN Card

    KYC of Authorised Signatory


    Documents Required

    GST Registration

    IEC Certificate

    Cancelled cheque


    Process of filing LUT under GST

    Discussion and collection of basic  Information

    Collection of required documents

    Preparation for the Letter of Undertaking

    Online Submission of LUT

    Sharing Acknowledgment bearing ARN


    File and generate in 3 Easy Steps

    • It takes less than 5 minutes to fill in our Questionnaire
    • Provide basic details & documents required
    • Make payment through secured payment gateways
    • Assigning Relationship Manager
    • Collection of required documents & details
    • Preparing for e-way bill application
    • Filing and generation of e-Way Bill
    • All it takes is 3 working days*

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    Have Questions? Find Answers Here

    Any registered exporter who had prior fiscal year revenue of at least Rs. crores is eligible to apply for LUT.

    By submitting Form GST RFD-11 through the GST portal, an exporter can apply for LUT. self-declaration of compliance or bank guarantee, for example, must be submitted with the application.

    LUT is effective for one fiscal year. The exporter must submit new LUT before the current one expires if they intend to continue exporting during the following fiscal year without paying any GST.

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