How long is an LUT valid?

An LUT is valid for one financial year (1 April to 31 March) and must be renewed annually.

What documents are required for LUT filing?

GST registration certificate, PAN card, IEC certificate, authorisation letter, witness details, and previous year's LUT acknowledgement (for renewal).

What is the difference between LUT and Bond?

LUT does not require a bank guarantee and is filed online. Bond requires a bank guarantee and must be submitted manually on stamp paper.

What happens if I don't file LUT before exporting?

You will be required to pay IGST on every export invoice and claim a refund later.

Can I file LUT after the due date?

Yes — you can file LUT after the due date, but exports made before approval attract IGST.

Can I export services without LUT?

Yes, but you must pay IGST at 18% and claim a refund. LUT allows you to export without paying IGST.

Can I modify my LUT after filing?

No — LUT cannot be modified after submission. You must file a fresh LUT or wait for the next renewal cycle.

GST LUT Filing 2026 – Complete Guide to File Letter of Undertaking on GST Portal

Step-by-step process to file LUT in Form GST RFD-11 on the GST portal for zero-rated exports without payment of IGST. Eligibility criteria, documents required, RFD-11 format, renewal, due dates, and common errors explained.

WhatsApp Now Call 7065281345

1000+ Exporters Served GST & Customs Expert Team 100% Compliant

📄

Quick Summary – GST LUT Filing

What is LUT: A Letter of Undertaking filed in Form GST RFD-11 allowing exporters to supply goods or services without paying IGST upfront.
Governing Law: Rule 96A of the CGST Rules, 2017, and Section 16 of the IGST Act, 2017.
Who Can File: Any GST-registered exporter (goods or services) with no prosecution for tax evasion above ₹2.5 crore in the last five years.
Where to File: GST Portal – www.gst.gov.in (Services → User Services → Furnish Letter of Undertaking).
Government Fee: Free – no government fee for LUT filing on the GST portal.
Validity: Valid for one financial year (1 April to 31 March). Must be renewed annually.
Due Date: File before 31 March of the preceding financial year for uninterrupted IGST-free exports. Deadline for FY 2026-27 is 31 March 2026.
Mandatory For: All zero-rated exports and supplies to SEZ units/developers without payment of IGST.

Takeaway: LUT filing is a mandatory annual compliance for exporters who want to export without paying IGST upfront. It frees up working capital and eliminates the refund waiting period.

1. Introduction – What is LUT Filing Under GST?

Every export from India is a zero-rated supply under GST. This means you can either export by paying IGST and then claim a refund, or export without paying IGST by filing a Letter of Undertaking (LUT). The LUT route is simpler, faster, and far more cash-flow friendly.

An LUT is a formal declaration filed in Form GST RFD-11 on the GST portal, where the exporter undertakes to comply with all conditions of zero-rated supply and promises to pay IGST with 18% interest if the goods or services are not exported within the prescribed time.

Without an LUT, every export invoice will attract IGST, which you must pay upfront and then wait months for a refund. For small and medium exporters, this can be a severe working capital crunch. Filing the LUT eliminates this problem entirely.

This guide covers what LUT is, who can file it, the complete RFD-11 filing process, documents required, the RFD-11 format, renewal deadlines, common errors, and FAQs.

Takeaway: LUT filing is a one-time annual compliance that allows you to export without paying IGST. It is the most efficient way to handle zero-rated exports under GST.

2. What is LUT (Letter of Undertaking)? – Complete Overview

The Letter of Undertaking (LUT) is a self-declaration filed by a GST-registered exporter under Rule 96A of the CGST Rules, 2017. By filing the LUT, the exporter promises to:

📌 Export the goods or services within the time specified under Rule 96A
📌 Observe all provisions of the GST Act and rules in respect of exports
📌 Pay IGST with 18% interest per annum in case of failure to export within the stipulated time

Key Features of LUT

Parameter	Detail
Full Form	Letter of Undertaking
Form Number	GST RFD-11
Governing Rule	Rule 96A, CGST Rules, 2017
Purpose	Export goods/services without payment of IGST
Validity	One financial year (1 April to 31 March)
Filing Portal	GST Portal (www.gst.gov.in)
Government Fee	Nil (Free)
Approval Time	Instant to 1 working day

Who Needs to File LUT?

User Type	Purpose of LUT
Exporters of Goods	Ship goods without paying IGST; claim refund of unutilized ITC
Exporters of Services	Invoice foreign clients without IGST; zero-rated supply under Section 16 IGST Act
SEZ Suppliers	Supply goods/services to SEZ units or developers without IGST
Merchant Exporters	Export goods without paying IGST upfront
Software/IT Exporters	Export services under LUT to avoid IGST blockage

Example – LUT in Action: An IT company in Bengaluru exports software services worth ₹50 lakh to a client in the USA. Without an LUT, the company must pay IGST at 18% (₹9 lakh) and claim a refund — blocking working capital for months. With LUT filed, the company invoices the foreign client without charging IGST, and its ₹9 lakh remains available for business operations.

Takeaway: LUT is the preferred route for all exporters. It eliminates upfront IGST payment and speeds up the entire export cycle.

3. LUT Eligibility Criteria – Who Can File?

Not every exporter can file an LUT. The following conditions must be met:

Eligibility Conditions

✅ GST Registration: The applicant must be registered under GST.
✅ No Prosecution History: The applicant should not have been prosecuted for any tax evasion amounting to ₹2.5 crore or more in the last five years.
✅ Valid IEC: Import Export Code (IEC) is required for goods exporters.
✅ No Pending Dues: No pending GST liabilities or compliance issues.
✅ Compliant Taxpayer: Returns should be filed up to date.

Who Is NOT Eligible for LUT?

Exporters prosecuted for tax evasion exceeding ₹2.5 crore
Taxpayers with pending GST dues or unresolved notices
Businesses with non-compliant GST return filing history

Alternative: Export Under Bond

If an exporter is not eligible for LUT, they can export under a Bond with Bank Guarantee. The bond must be submitted on non-judicial stamp paper and requires manual submission to the jurisdictional officer.

Important: Each GSTIN requires a separate LUT filing. If your business has branches in multiple states with separate GSTINs, each branch must file its own LUT.

Takeaway: LUT eligibility is straightforward for compliant taxpayers. If you have a clean GST record, file the LUT online — no bank guarantee, no stamp paper, no physical visit.

4. Documents Required for GST LUT Filing

The LUT filing process is entirely online. The following documents should be kept ready:

GST Registration Certificate
PAN Card of the entity or proprietor
Import Export Code (IEC) certificate (for goods exporters)
Authorisation letter or board resolution for the authorised signatory
Self-declaration letter in the prescribed GST LUT format
Previous year's LUT acknowledgement (for renewal)
Cancelled cheque or bank account proof (optional but recommended)
Valid Class 3 Digital Signature Certificate (DSC) for companies/LLPs

Key Details Required in RFD-11

GSTIN: Your 15-digit GST identification number
Legal Name: As per GST registration
Financial Year: The year for which LUT is being filed
Witness Details: Names and addresses of two Indian witnesses
Authorised Signatory: Name, designation, and PAN
Self-Declaration: Three mandatory checkboxes accepting LUT conditions

Takeaway: The RFD-11 form requires minimal documentation. The most critical input is the witness details and the self-declaration checkboxes.

5. Step-by-Step GST LUT Filing Process on GST Portal

Follow these steps to file your LUT in Form GST RFD-11:

1 Login to GST Portal: Visit www.gst.gov.in and log in with your GSTIN and password.

2 Navigate to LUT Filing: Go to Services → User Services → Furnish Letter of Undertaking (LUT).

3 Select Financial Year: Choose the financial year for which LUT is being filed (e.g., 2026-27) from the drop-down.

4 Upload Previous LUT (if renewal): Click "Choose File" to upload the previous year's LUT acknowledgement. Only PDF or JPEG formats are allowed; maximum size is 2 MB.

5 Fill Form GST RFD-11: Enter the required details — GSTIN and legal name are auto-populated. Fill in the authorised signatory details and witness information.

6 Tick Self-Declaration Boxes: Read and accept all three checkboxes confirming the LUT conditions.

7 Sign with DSC or EVC: Companies and LLPs must sign with Class 3 DSC. Proprietors can use EVC (Electronic Verification Code).

8 Submit Application: Review all details and submit. An acknowledgement with ARN (Application Reference Number) is generated.

9 Track Approval: The LUT is usually approved instantly or within 1 working day. Check the status on the GST portal dashboard.

Example – LUT Filing: A proprietor exporter logs into the GST portal, selects "Furnish LUT," chooses FY 2026-27, fills witness details, ticks the three self-declaration boxes, signs with EVC, and submits. The ARN is generated immediately, and the LUT is approved. The exporter can now export without paying IGST for the entire financial year.

Takeaway: The LUT filing process is 100% online. With DSC/EVC ready and witness details prepared, the entire filing takes less than 10 minutes.

6. LUT vs Bond – What's the Difference?

Exporters have two options to export without paying IGST: LUT or Bond. Here's how they compare:

Parameter	LUT (Letter of Undertaking)	Bond with Bank Guarantee
Eligibility	Compliant taxpayers with no prosecution above ₹2.5 crore	Exporters not eligible for LUT
Bank Guarantee	Not required	Required (typically 15% of export value)
Stamp Paper	Not required	Required (non-judicial stamp paper)
Filing Mode	Online (GST portal)	Manual submission to jurisdictional officer
Processing Time	Instant to 1 working day	3–7 working days
Validity	One financial year	As specified in the bond
Cash Flow Impact	No blockage	Bank guarantee margin blocks funds

Recommendation: Always prefer LUT over Bond if you are eligible. LUT is faster, cheaper, and fully online. The Bond route should only be used if LUT eligibility is not met.

Takeaway: LUT is the simpler, faster, and more cost-effective option. File LUT annually to avoid bank guarantee requirements.

7. GST RFD-11 Format – Key Sections Explained

Form GST RFD-11 has two parts: the Bond format and the LUT format. If you are filing LUT, you only need to fill Part B. Here is what the LUT format covers:

Part A – Basic Details

GSTIN: Your GST identification number
Name: Legal name as per GST registration
Document Type: Select "Letter of Undertaking"

Part B – Letter of Undertaking

The LUT format is addressed to "The President of India" through the proper officer. It contains:

Undertaking Clauses: (a) to export within the time specified; (b) to observe all GST provisions; (c) to pay IGST with 18% interest in case of failure
Signature of Undertaker: Authorised signatory with designation
Witnesses: Two witnesses with name, address, and occupation

Note: The complete LUT format is available on the GST portal. When you file online, the system auto-generates the format with your details pre-filled. You only need to provide witness information and tick the declaration boxes.

Takeaway: The RFD-11 LUT format is standardized. The online filing auto-populates most fields — you only need to add witness details and sign digitally.

8. LUT Due Date & Validity – When to File

Validity Period

An LUT is valid for one financial year — from 1 April to 31 March. It must be renewed every year before the start of the new financial year.

Filing Deadline

Financial Year	LUT Filing Deadline
FY 2025-26	31 March 2025 (expired)
FY 2026-27	31 March 2026
FY 2027-28	31 March 2027

Consequences of Missing the Deadline

⚠️ IGST on Exports: All export invoices will attract IGST, blocking working capital.
⏳ Refund Delays: You must pay IGST and then claim a refund, which takes months.
💰 Cash Flow Impact: Up to 18% of export value blocked in IGST.

Case Study – Late LUT Filing: An exporter forgot to renew LUT for FY 2026-27. In April 2026, they shipped goods worth ₹25 lakh and were charged IGST at 18% (₹4.5 lakh). The refund claim took 4 months to process. The business faced a working capital crunch during the peak season. Filing LUT before 31 March 2026 would have prevented this entirely.

Takeaway: Mark 31 March on your calendar every year. File LUT for the next financial year before this deadline to ensure uninterrupted IGST-free exports.

9. Common LUT Filing Errors & Solutions

These are the most common mistakes exporters make during LUT filing — and how to fix each one.

Error 1: Filing After Due Date The LUT was filed after 31 March, forcing IGST on early April exports. File LUT before 31 March each year. Set a calendar reminder for early March to avoid last-minute issues.

Error 2: Incorrect GSTIN or PAN Details Mismatch in GSTIN, PAN, or legal name causing rejection. Cross-verify all details with the GST registration certificate and PAN card before submission.

Error 3: Missing Witness Details The application is rejected because witness names, addresses, or occupations are incomplete. Enter complete details of two Indian witnesses — full name, address, and occupation — before submitting.

Error 4: Wrong Financial Year Selected Selecting FY 2025-26 when filing for FY 2026-27. Double-check the financial year drop-down before submitting. The LUT must match the year of export.

Error 5: Invalid DSC or Unauthorised Signatory The application is rejected due to an expired DSC or a signatory not authorised in GST records. Verify that the DSC is valid and registered with DGFT and GST. Ensure the signatory is listed in the authorised signatory list on the GST portal.

Error 6: Failure to Renew Annually Assuming the LUT filed once remains valid indefinitely. LUT is valid for only one financial year. Renew before 31 March every year to maintain IGST-free exports.

Error 7: Not Uploading Previous LUT (Renewal) For renewal, the previous year's LUT acknowledgement is not uploaded. Upload the previous year's LUT in PDF or JPEG format (max 2 MB) when filing for renewal.

Error 8: Eligibility Not Verified Filing LUT despite pending GST dues or prosecution history. Clear all pending GST dues and verify no prosecution above ₹2.5 crore before filing.

Error 9: Not Retaining Supporting Documents Export invoices, shipping bills, and bank realisation certificates are not maintained. Maintain digital and hard copies of all export-related documents for GST audit purposes.

Error 10: LUT Not Reflecting Despite Successful Filing The LUT ARN is generated but not visible on the portal dashboard. Clear browser cache, check the correct financial year, and verify the application status under "Services → User Services → Furnish LUT." Escalate to GST helpdesk if unresolved.

Takeaway: Most LUT filing errors are preventable with careful data entry and timely renewal. Always verify details before submission and keep supporting documents ready.

10. Penalties & Risks for Non-Compliance

There is no direct monetary penalty for not filing an LUT. However, the operational and financial consequences can be significant.

💰 IGST on Every Export: Every export invoice attracts IGST, blocking working capital.
⏳ Refund Delays: Refund claims take months, affecting cash flow.
📉 Competitive Disadvantage: Indian exporters become less competitive in international markets due to higher prices.
🏦 Banking Restrictions: AD banks may impose additional scrutiny on non-compliant exporters.
📩 Show Cause Notices: Repeated non-compliance can invite scrutiny from GST authorities.
⚠️ Interest Liability: If you fail to export within the prescribed time after filing LUT, IGST with 18% interest per annum is payable.

Case Study: An exporter filed LUT but failed to export the goods within the prescribed time. The GST department invoked the LUT and demanded IGST on the invoice value along with 18% interest. The total liability came to ₹6.2 lakh — an amount that could have been avoided with proper export planning.

Takeaway: Filing LUT is not enough — you must also comply with the export timeline under Rule 96A. Track every export invoice and ensure shipment within the stipulated period.

11. Frequently Asked Questions – GST LUT Filing

LUT filing is the process of submitting a Letter of Undertaking in Form GST RFD-11 on the GST portal. It allows registered exporters to supply goods or services without paying IGST upfront, provided they comply with all conditions under Rule 96A of the CGST Rules, 2017.

Yes — if you want to export without paying IGST, LUT filing is mandatory. Without LUT, every export invoice will attract IGST, which you must pay and then claim as a refund.

No — LUT filing on the GST portal is completely free. There is no government fee charged for this process.

An LUT is valid for one financial year — from 1 April to 31 March. It must be renewed annually before the start of the new financial year.

The deadline to file LUT for FY 2026-27 is 31 March 2026. File before this date to ensure uninterrupted IGST-free exports from 1 April 2026.

Documents include: GST registration certificate, PAN card, IEC certificate (for goods exporters), authorisation letter, witness details, and previous year's LUT acknowledgement (for renewal).

Any GST-registered exporter with no prosecution for tax evasion above ₹2.5 crore in the last five years is eligible to file LUT.

LUT does not require a bank guarantee and is filed online. Bond requires a bank guarantee (typically 15% of export value) and must be submitted manually on non-judicial stamp paper. LUT is preferred for eligible exporters.

No — each GSTIN requires a separate LUT filing. If your business has branches in multiple states with separate GSTINs, each branch must file its own LUT.

You will be required to pay IGST on every export invoice. You can still claim a refund, but the process takes months, blocking your working capital.

Yes — you can file LUT after the due date, but exports made before the LUT approval will attract IGST. The Karnataka High Court has held that delayed LUT filing is a curable procedural lapse and cannot be grounds for denying refund.

Yes — supplies to SEZ units or developers for authorised operations are zero-rated. You need LUT to supply to SEZ without payment of IGST.

Yes, but you will need to pay IGST at 18% and claim a refund. Filing LUT allows you to export services without paying IGST, improving cash flow significantly.

For LUT filing issues, contact the GST helpdesk at 1800-103-4786 or raise a ticket on the GST portal. For ICEGATE-related matters, call 1800-3010-1000.

No — LUT cannot be modified after submission. If there is an error, you must file a fresh LUT for the same financial year or wait for the next renewal cycle.

12. Related Export Import Compliance Resources

GST for Exporters & Importers Export of Goods Under GST Export of Services Under GST Zero-Rated Supplies Under GST GST Refund for Exporters LUT for Export Business How to File LUT Under GST Shipping Bill Guide GST Exports LUT & Bond Guide Form GST RFD-11 Guide GST Bond vs LUT IEC Number Registration Exports Under GST GST Return Filing Services