GST LUT Form (RFD-11) Filing
A Letter of Undertaking (Form GST RFD-11) lets a registered exporter supply goods and services — including to SEZ — without paying IGST upfront, avoiding the refund-claim cycle. It is valid for one financial year and must be filed fresh every year before your first export. Khata World files it, typically same-day.
File My LUTWhy File an LUT
What a Letter of Undertaking Actually Gets You
No IGST Upfront
Supply goods and services — including to SEZ — without paying IGST first and waiting on a refund.
Usually Instant
LUT filing on the GST portal is typically self-declared and auto-approved, with the ARN generated instantly.
Works Capital-Friendly
Without a valid LUT, exporters must pay IGST and then claim it back — a slower, working-capital-heavy alternative.
One Filing Covers the Year
A single LUT filed before your first export of the financial year covers every export shipment made during that year.
Eligibility
Who Can File an LUT
- Any GST-registered exporter of goods or services
- Suppliers making zero-rated supplies to SEZ units/developers
- Not eligible if prosecuted for GST/erstwhile-law tax evasion of ₹2.5 crore or more
Documents
What We Need From You
- GST registration certificate
- PAN of the business
- Import Export Code (IEC)
- Authorised signatory’s ID and address proof
- Details of two witnesses
- Previous year’s LUT, for renewal reference
Onwards, per financial year.
- Form RFD-11 preparation & filing
- Annual renewal reminder
Quick Reference
GST LUT Facts at a Glance
Key figures every exporter should know — current as of August 27, 2026. Rules change by notification; verify against gst.gov.in before relying on these for a specific filing.
- Form
- Form GST RFD-11, filed online on the GST portal — lets exporters supply goods/services (including to SEZ) without paying IGST upfront.
- Validity
- One financial year. A fresh LUT must be filed before the first export of each new financial year.
- Eligibility
- Any GST-registered exporter, except one prosecuted for tax evasion of ₹2.5 crore or more under GST or an earlier indirect-tax law.
- Documents required
- GST registration certificate, PAN, Import Export Code (IEC), the authorised signatory’s ID/address proof, details of two witnesses, and the previous year’s LUT for renewal reference.
- Approval process
- Typically self-declared and auto-approved on the GST portal, with an ARN generated instantly; manual review applies only if the application is flagged.
- Without a valid LUT
- Exporters must pay IGST on the export supply upfront and then claim a refund — a slower, working-capital-heavy alternative to filing an LUT.
Last updated: August 27, 2026
Common Questions
GST LUT Form — Frequently Asked Questions
Don't Tie Up Working Capital in IGST Refunds
File your LUT before your next export shipment and skip the pay-first, claim-later cycle entirely.