Answer

GST

LUT must be filed before exporting without IGST

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  1. Facts

    Yes. To export without paying IGST you must furnish a Letter of Undertaking in RFD-11 under Rule 96A, and it is valid for one financial year. Most exporters file it in March or at the start of April for the coming year.

  2. Provisions and law

    • Rule 96A, CGST Rules 2017Export under bond or Letter of Undertaking (RFD-11) without IGST
    • Sec 16(3), IGST Act 2017Zero-rated supply can be made under LUT without IGST, with refund of unutilised ITC

  3. Analysis

    If you raise export invoices in April 2026 under an LUT filed for 2025-26 only, those invoices are not covered and the officer may question the refund. Filing RFD-11 on the portal is free and takes minutes, with acknowledgement generated online. Keep the LUT ARN with every refund claim.

  4. Conclusion

    1. Log in and open Services > User Services > Furnish Letter of Undertaking
    2. Select the financial year and fill the declarations and witness details
    3. Sign with DSC or EVC and download the acknowledgement
    4. Mention the LUT reference on export invoices

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Refund of ITC on exports without payment of tax, RFD-01

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