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A Letter of Undertaking (LUT) in form RFD-11 lets a registered exporter of goods or services supply without paying IGST. Without an LUT, you must charge and pay IGST on the export and then claim a refund. It is filed online and has no fee.
GST
What is LUT and does a freelancer need one
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Provisions
Sec 16(3), IGST Act 2017; Rule 96A, CGST Rules 2017; Circular 8/2017-GST
Analysis
Exports are zero-rated under Sec 16 of the IGST Act. If you are registered and bill a foreign client ₹5,00,000, without an LUT you would pay ₹90,000 IGST and wait for a refund. With an LUT you pay nothing, and you can still claim refund of ITC on your inputs. For most freelancers with GST registration, filing LUT each April is the simplest choice.
Close
- Confirm you are registered and your service qualifies as export.
- Login to gst.gov.in and open Services, User Services, Furnish Letter of Undertaking.
- Fill the form for the financial year and sign it.
- Mention the LUT ARN on your export invoices.
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