Export goods or services without payment of Integrated GST (IGST) by furnishing a Letter of Undertaking (LUT) under GST. We assist eligible registered businesses with documentation, Form GST RFD-11 filing and application follow-up for the relevant financial year.
Assistance in preparing the Letter of Undertaking and reviewing the information required for Form GST RFD-11.
Support for eligible exporters supplying goods or services without payment of IGST under the LUT route.
Assistance with furnishing a fresh LUT for the relevant financial year to maintain continuity of eligible export supplies.
Guidance with online submission, ARN acknowledgement and follow-up on the GST portal, wherever required.
We provide assistance with the preparation and filing of Letter of Undertaking applications under the GST framework for eligible exporters of goods and services.
Assistance with preparing and furnishing Form GST RFD-11 for businesses applying for LUT for the first time.
Support with furnishing a fresh Letter of Undertaking for the next financial year, as the LUT is valid for the financial year in which it is furnished.
Assistance for registered exporters supplying eligible goods outside India without payment of IGST under the LUT procedure.
Support for eligible service exporters furnishing LUT for export of services without payment of IGST.
Review of GST registration details, authorised signatory information and required declarations before submission.
Assistance with checking the application status, ARN acknowledgement and understanding any portal-related issues.
Our package covers the preparation and filing assistance required for furnishing the Letter of Undertaking, subject to the agreed scope of services.
Guidance on eligibility, applicable filing requirements and information needed for the LUT application.
Assistance in preparing the prescribed LUT application and reviewing the declaration details.
Support with furnishing the LUT through the GST portal using the registered taxpayer's authorised credentials.
Assistance in obtaining and sharing the portal-generated Application Reference Number (ARN) acknowledgement.
GST LUT filing is completed electronically through the GST portal using Form GST RFD-11. The LUT should be furnished before making the relevant export supplies without payment of IGST.
Review the GST registration status, nature of export supplies and eligibility to furnish a Letter of Undertaking instead of a bond under the applicable GST provisions.
Collect GST registration details, PAN, business information, authorised signatory details and other information required for preparing the LUT application.
Prepare the prescribed Letter of Undertaking and verify the declaration details and information required for Form GST RFD-11.
Furnish the LUT electronically through the GST portal using the appropriate financial year and authorised signatory verification process.
Verify the portal submission and obtain the Application Reference Number (ARN) acknowledgement generated after successful furnishing of the LUT.
Share the filing acknowledgement and provide guidance on applicable export invoice declarations, export timelines and related GST compliance requirements.
A Letter of Undertaking is available to eligible GST-registered persons who intend to make zero-rated supplies without payment of Integrated GST, subject to the prescribed conditions and safeguards.
Businesses registered under GST and intending to export eligible goods or services without payment of IGST may furnish an LUT, subject to applicable conditions.
Registered suppliers exporting goods outside India may use the LUT route for eligible zero-rated supplies without payment of IGST.
Registered service providers making qualifying export supplies may furnish LUT, subject to the conditions applicable to export of services under GST law.
Eligible supplies to Special Economic Zone units or developers for authorised operations may qualify as zero-rated supplies under the applicable provisions.
Important: LUT is generally available to registered persons intending to make eligible zero-rated supplies, except persons who have been prosecuted for an offence under the CGST Act or IGST Act, or an existing law, where the amount of tax evaded exceeds ₹250 lakh. Such persons may be required to furnish a bond instead. Eligibility and applicable conditions should be verified before filing.
Keep the relevant GST registration, business and authorised signatory information ready before furnishing the Letter of Undertaking. The exact information required may depend on the applicant's business constitution and portal requirements.
GST registration certificate containing the applicant's GSTIN and registered business particulars.
PAN details of the proprietor, business entity or applicant, as applicable.
Aadhaar information of the authorised signatory, wherever required for portal authentication or verification.
Registered principal place of business details as recorded in the GST registration profile.
Active registered contact details for portal communication and verification purposes.
Copy of the previous financial year's LUT acknowledgement, if available, for reference and continuity checks.
Incorporation certificate of the company or other applicable business registration record.
Partnership deed or LLP agreement for partnership firms and LLPs, wherever applicable.
Details of directors, partners, proprietor or other responsible persons associated with the business.
Name, designation and relevant identification details of the authorised signatory furnishing the LUT.
Board resolution, authorisation letter or other supporting authority document, where required by the business.
Required GST portal profile information and access through the taxpayer's authorised login and verification method.
Nature of goods, export activity and relevant business information for the proposed supplies.
Description of services, recipient details and information relevant to qualifying export supplies.
Sample or relevant export invoice information, where required for reviewing the export activity.
Available export records and supporting information for understanding the applicant's export activities, where relevant.
Find answers to common questions about GST LUT filing, Form GST RFD-11, eligibility, validity and export compliance under the GST framework.
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