LUT Filing
A Letter of Undertaking lets you export goods or services without paying IGST and then claiming it back. Without it you must pay the tax up front and wait for a refund, which ties up working capital for months.
- Issued by
- GST portal (GSTN)
- Typical time
- Same day — usually acknowledged immediately on filing
- Government fee
- None. There is no government fee for filing an LUT
- Validity
- One financial year. It must be refiled every April
Who needs it
Any GST-registered exporter who would rather not fund IGST out of cash flow. It is available to anyone who has not been prosecuted for tax evasion above ₹2.5 crore — in practice, almost every exporter qualifies.
Documents required
- GST login credentials (you file in your own account)
- IEC certificate
- PAN of the business
- KYC of two witnesses — name, address and occupation
- Digital signature or EVC for the authorised signatory
How it works
- 1
Eligibility check
We confirm you qualify and that your GST registration is active and correctly categorised for exports.
- 2
Prepare Form RFD-11
We complete the LUT form with your undertaking details and the two witnesses' particulars.
- 3
You file it
Filed under your own GST login with your DSC or EVC — as the law requires it to be.
- 4
Acknowledgement
The ARN and signed LUT come back immediately. We diarise the March renewal so you are never caught mid-year without one.
After it is issued
Eximly's export documents carry a LUT tax mode — switch it on and every commercial invoice is raised zero-rated with the correct LUT declaration printed on it.
Start a 30-day free trial of Eximly →Frequently asked questions
What does LUT filing cost?
The government charges nothing at all. Our fee covers preparing and filing the form correctly and tracking the annual renewal.
When does an LUT expire?
At the end of every financial year. A fresh LUT must be filed each April — shipping in the new year against last year's LUT is a common and expensive mistake.
What happens if I export without an LUT?
You must pay IGST on the export and then claim a refund, which typically takes months. The goods still move; your working capital does not.
Do I need a CA to file an LUT?
No. It is filed on the GST portal under your own login using your digital signature or EVC.
Want us to handle LUT Filing?
Send us your details and we will confirm what applies to your business, what the department charges, and what we charge — before anything is filed.
Enquire now →