GST LUT Filing
File Form GST RFD-11 for eligible exports without IGST: Enables zero-rated export of goods, software, and consulting services without paying integrated tax upfront.
Prepare declarations and supporting details for the chosen FY: Eliminates cash lock-in from manual IGST refund claims and simplifies international client invoicing.
Validity and acceptance follow GST rules and portal status: Our compliance team drafts form RFD-11 and files it for acknowledgment for the entire financial year.
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GST LUT Filing
Export goods or services without paying IGST upfront, where eligible. TaxQue helps verify your GST LUT eligibility, prepare and file Form RFD-11, and deliver your official GST portal acknowledgement for the selected financial year.
WHAT'S INCLUDED
5 benefits- ✓GSTIN and export/SEZ LUT eligibility verification
- ✓Review of financial year, GST details and previous LUT
- ✓Preparation of Form RFD-11 declarations and witness details
- ✓Online LUT submission using authorised DSC or EVC
- ✓Official ARN, LUT acknowledgement and renewal guidance
GST LUT Filing Support for Eligible Exporters
Planning eligible zero-rated supplies without payment of integrated tax? TaxQue helps review the LUT requirement and prepare the agreed FORM GST RFD-11 submission for your GSTIN and financial year. Share the export activity and earlier LUT details before choosing the service.
An LUT is a declaration with continuing conditions; it is not a refund application or a blanket exemption from GST compliance. Confirm the financial year, GSTIN and application support included. Export documentation, receipt conditions and regular return filing need separate attention throughout the year.
What is GST LUT Filing?
A Letter of Undertaking (LUT), filed online as Form GST RFD-11, allows an eligible GST-registered exporter to make qualifying zero-rated exports without upfront payment of IGST. It is selected for a financial year and must be filed before covered exports are made. The exporter remains responsible for export documentation, GST returns, realisation timelines and Rule 96A conditions.
Review the supply and eligibility: Check the export or other eligible zero-rated supply and the conditions for using an LUT.
Prepare the correct year application: Match the GSTIN, financial year, authorised signatory and required declarations in RFD-11.
Keep supporting export records: Maintain the documents and follow-up required for the supplies; LUT filing alone does not complete export compliance.
Check Rule 96A timelines after export
Rule 96A generally requires goods to be exported within 3 months from invoice and export-service proceeds to be received within 1 year, subject to further time allowed by the Commissioner. Check current law and any extension for your case; failure can trigger tax and interest.
How to Get Started
Step 01
Confirm exporter facts and LUT period
Check GSTIN status, export type, financial year, prior LUT and any eligibility restriction.
- 1Confirm whether goods or services meet zero-rated export conditions and whether the exporter will use LUT/bond or pay IGST.
- 2Check portal notices, prior default status and rule 96A timelines before proceeding.
Step 02
Prepare Form GST RFD-11
Prepare LUT information, declarations and authorised signatory details for the selected financial year.
- 1Review exporter/entity information against GST registration and supporting records.
- 2Share draft for authorised signatory review and consent.
Step 03
Submit and retain evidence
File Form GST RFD-11 on the GST Portal before making covered exports without payment of IGST.
- 1Download the acknowledgement/LUT reference and verify portal status.
- 2Track export realisation/export timelines under Rule 96A and respond to any portal or officer query.
Documents Required for GST LUT Filing
The GST Portal captures most Form GST RFD-11 information online. Keep entity, GSTIN, financial year, authorised signatory and export-plan records ready; additional evidence may be requested based on the case or portal validation.
| Information group | Examples | Preparation note |
|---|---|---|
| GST registration and signatory | GSTIN, legal name, constitution, principal place of business and authorised signatory details. | Use data matching the current GST registration and portal profile. |
| Export plan and zero-rated supplies | Export type, goods/services description, invoices/projections, relevant LUT year and shipping/service records. | Check zero-rated export conditions and whether supplies are made without IGST. |
| Prior LUT and compliance status | Previous LUT acknowledgement, return status and any pending notices/defaults under Rule 96A. | Eligibility may be affected by specified prosecution/default conditions; confirm current position. |
| Authorisation and declarations | Signatory authorisation and required undertaking/declaration in the current GST Portal flow. | Signatory reviews and authorises the declaration before online submission. |
| Post-filing export evidence | Export invoices, shipping bills/EGM for goods, foreign inward remittance evidence for services and applicable return details. | Keep evidence to monitor export timelines and any Rule 96A tax/interest consequence. |
GST LUT Filing: Financial Year and Export Timelines
Form GST RFD-11 is filed for a selected financial year and should be accepted before making covered exports without payment of IGST. Rule 96A imposes post-export timelines: generally goods must be exported within three months of invoice (or further time allowed by the Commissioner); export-service payment must generally be received within one year (or further allowed time). Verify current rule, extensions and case facts before relying on these periods.
| Milestone | What determines it | Important note |
|---|---|---|
| LUT financial-year filing | Select the applicable FY in GST Portal Form RFD-11. | Renew/file for each relevant FY; do this before covered exports begin. |
| Export of goods under LUT | Generally export within 3 months from invoice date, unless the Commissioner allows further time. | Rule 96A non-export consequence may trigger tax and interest. |
| Export of services under LUT | Generally receive export proceeds in convertible foreign exchange within 1 year from invoice, unless further time is allowed. | Confirm service-export conditions, payment evidence and current rule. |
| Government application fee | Verify the current GST Portal filing flow for any government charge or applicable bond requirement. | Professional service fees are separate and stated in the engagement. |
| Preparation and acknowledgement | Begins after complete records and client authorisation; acknowledgement is available after portal filing. | Portal acceptance and export compliance timelines are governed by law, not TaxQue processing estimates. |
Eligibility for Export Under GST LUT
LUT is a route for a registered person intending to make eligible zero-rated exports without payment of IGST. Confirm valid GST registration, export-of-goods/services conditions, the selected financial year, portal requirements and whether any statutory exclusion applies. If LUT is unavailable, a bond or payment-of-IGST/refund route may need assessment.
Why Choose GST LUT Filing
An accepted LUT lets an eligible exporter make covered zero-rated supplies without upfront IGST, preserving cash flow while retaining compliance duties and applicable ITC/refund pathways. The LUT does not remove export conditions or guarantee refund/realisation.
Avoid upfront IGST on covered exports
Use the LUT route for eligible zero-rated exports without first paying IGST, subject to Rule 96A and portal acceptance.
Plan export-period cash flow
Reduce the need to fund IGST at export, while continuing required return, invoice, shipping and foreign-realisation compliance.
Keep export compliance evidence clear
Retain the LUT acknowledgement, export proofs and payment evidence to support returns and any later refund claim.
Who Can Use Form GST RFD-11
The LUT facility applies to eligible GST-registered persons making zero-rated exports without payment of IGST. Confirm whether the goods/services qualify as export, the exporter meets statutory conditions and the relevant FY is selected.
1Confirm the exporter and route
- Hold an active GST registration and intend to make eligible zero-rated supplies of goods or services.
- Confirm current LUT eligibility and check whether any statutory exclusion, previous default or portal restriction applies.
- Confirm the export transaction meets place-of-supply, recipient/payment and other export-of-supply conditions.
GST LUT vs Export With IGST: Filing Routes
Exporters may generally make eligible zero-rated supplies under LUT without paying IGST or pay IGST and seek refund, subject to applicable statutory rules and procedures. Compare cash-flow, ITC/refund and transaction facts before choosing.
| Service element | TaxQue process | What the client can verify |
|---|---|---|
| LUT route | File RFD-11 for the financial year before covered exports; export without upfront IGST. | Maintain LUT and Rule 96A export/payment evidence. |
| Bond route | Where LUT is unavailable or conditions require, furnish the prescribed bond through the applicable process. | Check security, format and jurisdictional instructions for your case. |
| Pay IGST and refund route | Pay IGST on eligible export supplies and claim refund in the applicable process. | Funding, eligibility and refund timing depend on transaction and portal rules. |
| TaxQue service scope | We can review export facts and assist with the agreed LUT or related filing support. | Client reviews and authorises the selected route; authorities decide acceptance/refund. |
GST LUT Service Scope and Deliverables
Engagement may include LUT eligibility review, Form GST RFD-11 preparation and filing, acknowledgement and Rule 96A follow-up guidance. Confirm FY, GSTIN, deliverables and professional fee before starting.
Eligibility and FY review
Assess registered exporter status, zero-rated supply facts, financial-year period and current LUT conditions.
Portal draft and signatory check
Prepare Form GST RFD-11 from current GSTIN and authorised signatory details for client review.
Submission and export follow-up
Submit after signatory authorisation, share acknowledgement and explain the relevant export timelines and evidence.
Frequently Asked Questions
Quick answers about 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.
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