GST LUT Filing

A Letter of Undertaking (LUT) under Form GST RFD-11 is a statutory facility under Section 16 of the IGST Act allowing Indian exporters of goods and services to export overseas without paying upfront Integrated GST (IGST). It is essential for IT/ITeS software exporters, SaaS companies, freelancers, and merchant exporters to avoid locking up working capital.

A GST LUT is valid for one whole financial year (from 1st April to 31st March). Exporters must file a fresh LUT at the beginning of each financial year (in March or April) to continue exporting without paying IGST. TaxQue provides automated annual renewal support.

If you export without a valid LUT in place, your export is treated as a taxable supply, requiring you to pay 18% IGST upfront from your pocket and then wait months for an official tax refund. Filing an LUT with TaxQue takes only a few hours and completely eliminates this cash-flow burden.

Yes. Any registered GST taxpayer receiving foreign inward remittances for services (such as software coding, design, consulting, marketing) from clients outside India can file an LUT, provided payments are received in convertible foreign exchange (or INR where permitted by RBI).

You only need your active GSTIN credentials, the names and addresses of two independent witnesses, and the Digital Signature (DSC) or Aadhaar OTP of the authorized signatory. Zero complicated paperwork is needed.