TaxSavvy

Compliance Pack

LUT filing RFD-11 for exporters

  • A Letter of Undertaking lets you export goods or services without paying IGST first and then waiting for a refund.
  • Deadline: Before the first export invoice of each financial year (ideally on 1 April); valid for the whole financial year
  • Done in Same or next working day after details; acceptance is deemed if not accepted within 3 working days
  • Prepared by your Savvy, checked by a CA
  1. GSTIN portal login
  2. Have you already raised any export invoice this financial year before filing LUT?
  3. Check eligibility and prior year LUT status
  4. RFD-11 acknowledgement with ARN
The law and the stepsPay and start · ₹999Yearly, + 18% GST

Answer in brief

A Letter of Undertaking lets you export goods or services without paying IGST first and then waiting for a refund. We file RFD-11 on the GST portal at the start of each year, track the export and payment deadlines, and keep your exports zero-rated.

Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.

From the official sources

What the law says, and what trips people up

From the official portal's manuals and FAQs, with the source for each point.

The law

  • IGST Act 2017, Sec 16(3)(a) and CGST Rules, Rule 96A

    Zero-rated supply without payment of IGST under bond or LUT; goods must be exported within 3 months of invoice and payment for services received in convertible foreign exchange within 1 year, otherwise IGST is payable with interestSource

  • CBIC Circular 8/2017-GST

    All registered exporters may use LUT except persons prosecuted for evasion above ₹250 lakh; valid for the financial year; signed by proprietor, working partner, MD, CS or authorised person; to be accepted within 3 working days, else deemed acceptedSource

  • CBIC Circular 8/2017-GST, para on Rule 96A default

    If goods are not exported in time and the amount is not paid, the LUT facility is withdrawn until it is paidSource

  • CBIC Circular 37/11/2018-GST

    Where exports were made before filing the LUT, the delay may be condoned and LUT accepted on an ex post facto basis; extension of the 3-month export period may be granted after the eventSource

  • Government fee

    No government fee for LUT on the portal. A bond (only where LUT is not allowed) is on non-judicial stamp paper backed by a bank guarantee of 15 percent of the bond amount. Source: https://tax.assam.gov.in/AssamTimsInfo/GST/FORMATS/Circular_No._8_of_2017_-GST_1.pdf

  • Late fee or penalty

    No late fee for LUT itself. If exports go out without LUT and without IGST, the officer may demand IGST with interest; if goods are not exported within 3 months or service payment is not received within 1 year, IGST plus interest at 18 percent a year from the invoice date is payable within 15 days. Sources: https://www.setindiabiz.com/blog/gst-lut-filing-fy-2026-27 and https://www.caclubindia.com/forum/gst-refund-denied-due-to-non-filing-of-lut-605458.asp

On the portal

  1. Login at gst.gov.in > Services > User Services > Furnish Letter of Undertaking (LUT)
  2. Select the financial year in 'LUT Applied for Financial Year'
  3. Upload a previous LUT if asked (optional) and enter two independent witnesses
  4. Tick the three self-declarations
  5. Preview, then Sign and File with DSC or EVC
  6. Download the ARN acknowledgement; check status under View My Submitted LUTs

What trips people up

  • Export invoices raised before LUT was filed, refund denied

    Ask for condonation and ex post facto acceptance under Circular 37/11/2018-GST, or pay IGST with interest and claim refundSource

  • Officer asks for IGST and interest because no LUT was filed for the year

    Pay and claim refund with FIRC, invoices and bank proof, or make a representation; file LUT at the start of every yearSource

  • Assuming last year's LUT continues

    LUT is valid for one financial year only; file a fresh one each yearSource

  • Company tried to sign with EVC

    Companies and LLPs must use DSCSource

  • Goods exported after 3 months

    Do not pay IGST first; seek the Commissioner's extension, which can be given after the eventSource

People ask

Is there any fee for LUT?

No. It is filed free on the GST portal.Source

How long is an LUT valid?

For the financial year in which it is filed.Source

What if the officer does not accept it?

It is deemed accepted if not accepted within three working days.Source

Can a freelancer paid via PayPal use LUT?

Yes, if the service qualifies as export and payment is received in convertible foreign exchange; keep FIRC or bank advice.Source

Do I need a non-prosecution declaration with each refund?

No. The LUT already carries it.Source

IDFD

How we solve it: 4 steps

Every line tracked live.

Step 1 of 4 · What we need from you

Tap each one you already have

Ready0 / 6
  • GSTIN portal login
  • Two witnesses' names, occupations, addresses
  • Authorised signatory details
  • DSC for company or LLPOptional
  • Prosecution history, if any
  • Previous year's LUT ARNOptional

Connect now

A Savvy replies in minutes.

Fixed price before you pay. Your Savvy is paid only after you accept the work.

Connect nowPay and start: ₹999

Answers on this topic

Ask any money problem

Pay and start

₹999

₹999 + ₹179.82 GST = ₹1,178.82

Yearly. Delivered in Same or next working day after details; acceptance is deemed if not accepted within 3 working days. Due: Before the first export invoice of each financial year (ideally on 1 April); valid for the whole financial year

  • Every paid answer checked by a CA
  • Fixed price before you pay
  • Track every step live
  • Updates on WhatsApp and in your dashboard