Filing of LUT on GST Portal

Form RFD-11: Filing of LUT on GST Portal

Filing of LUT on GST Portal is very simple process that enables taxpayers to claim exemption from the payment of Goods and Services Tax (GST) on their exports. To file a LUT, taxpayers need to have a GST identification number (GSTIN) and need to be registered on the GST portal. Once they are registered, they can log in to the portal and follow the steps to file their LUT.

FORM RFD-11: Filing of LUT in GST Portal

All registered taxpayers who export the goods or services will have to furnish Letter of Undertaking (LUT) in GST RFD-11 form on the GST portal in order to make exports without payment of IGST.

When to file an LUT?

Letter of undertaking has to be filed /submitted online before exporting the goods/services. Prior to this, exporters had to manually submit the filled and signed RFD-11 on Business letterhead in duplicate –

  • One to the Jurisdictional Deputy/Assistant Commissioner having jurisdiction over their principal place of business where the verification with the Export documents happens through ICEGATE medium
  • Another along with the Export documents to the Customs clearing authority.

Who is required to submit LUT using GST RFD-11?

All GST-registered exporters of goods and services must file a GST LUT. Exporters who have been charged with a crime or committed tax evasions totaling more than Rs 250 lakhs under the CGST Act, the Integrated Goods and Services Act of 2017, or any other applicable legislation are ineligible to submit a GST LUT. They would need to provide an export bond in these circumstances.

In this case, the government wanted to increase the export base by granting export subsidies. Any registered person may submit an export bond or LUT in GST RFD 11 in accordance with the CGST Rules, 2017 without having to pay the integrated tax.

They may apply for LUT if They are GST-registered and plan to provide goods or services to India, other countries, or SEZs. They want to sell goods without having to pay the incorporated tax.

Required Documents for LUT under GST

  • Any person registered under GST who has not been executed for tax evasion exceeding Rs. 250 lakh or for any other felony may submit a LUT.
  • Request for acceptance in LUT in a cover letter – properly executed by an authorised party
  • Copy of the entity’s PAN card for GST registration and KYC for the authorised person/signer
  • GST RFD-11 form
  • IEC code
  • Cancelled Cheque Authentication letter

Who is eligible to use a Letter of Undertaking (LUT)?

The Letter of Undertaking is available to every registered taxpayer who exports goods and services. Anyone who has faced legal action for tax evasion involving Rs. 250 lakh or more is ineligible. These LUTs are only valid for a year, and exporters must provide a new LUT for each fiscal year.

The rights will be removed and the exporter will be required to post bonds if the conditions outlined in the LUTs are not met within the allotted time frame.

If the export is made without the IGST being paid, other assesses must provide bonds. Bonds and LUTs can be applied to: Zero-rated supplies without IGST payments to SEZ Exporting products to a nation outside of India without paying IGST Without paying IGST, it provides services to a client in a non-Indian nation.

Submission of a Letter of Undertaking (FORM GST RFD-11)

The following format is used to file the Form RFD-11:

  • GST Number,
  • Registered Name, and
  • Date of Furnishing Date, place, and signature
  • Witness information


Don't forget to share this article :-

Stay Updated With Our Blogs!

Explore more of our blogs to have better clarity and understanding
of the latest corporate & business updates.

Why People Choose Our Services ?

Free Legal Advice

We provide free of cost consultation and legal advice to our clients.

Tech Driven Platform

All our services are online no need you to travel from your place to get our services.

Grow your business

Experts Team

We are a team of more than 15+ professionals with 11 years of experience.

Transparent pricing

There are no hidden & extra charges* other than the quote/invoice we provide.

100 % Client Satisfaction

We aim that all our customers are fully satisfied with our services.

On-Time Delivery

We value your time and we promise all our services are delivered on time.

Why Trust legal Suvidha?

People Who loved our services and what they feel.

In this Journey of the past 10+ years, we had gained the trust of many startups, businesses, and professionals in India and stand with a 4.9/5 rating in google reviews.We register business online and save time & paperwork.

Reno K Subramaniam
Reno K Subramaniam
I have recently registered a Private Limited firm and was looking for a CA to take care of the filings, Startup India Certificate, and other formalities. I have received emails from legal Suvidha and a few others. I tried talking to them all. But, Mr. Mayank from Legal Suvidha was very impressive and was patient enough, prompt to answer all the queries. He has a very professional team and after the initial formalities, I started interacting with the team. It's not even 2 weeks but I really feel overwhelmed by their service and professionalism. I received my startup India certificate yesterday and my filings have been done promptly. The team at legal suvidha Ms. Nidhi, Ms. Priyanka, Ms. Koshika, and Ms. Saloni all show the same professionalism and are readily available to take care of the official filings and stuff. Overall a great experience till now and looking forward to a great journey!
pankaj tiwari
pankaj tiwari
Legal suvidha is a team of genuine and experienced professionals who give you best services according to your profile
Raman Krishnan
Raman Krishnan
Saloni from legalsuvidha has done a excellent job for filling and geting certificate of DPIIT. Thanks to legalsuvidha.
Prakaash Hari
Prakaash Hari
Team Legal Suvidha offers a brilliant service. There communication is quite clear and they execute the job meticulously. We are a startup private limited company and their advice is so critical in making my decision. Well done team. Keep it up. Prakaash Hari, Director, ipixela.
Priyanka Rudra
Priyanka Rudra
Dedicated team and fast response
Dr. Vishal Ghag
Dr. Vishal Ghag
Been using their services since 3 years now and I am absolutely happy with Legal Suvidha. They have been supportive, understanding and highly skilled at helping me with my business needs.

Our Partnerships & Collaborations

Contact us and grow your business

Legal Suvidha App

Now all Professional Services in a Single Click !

Now get all the services required for your business in a single app.

Subscribe to our newsletter & grow your business

Subscribe To Our Newsletter .

Sign up to receive email updates on new product announcements, special promotions, sales & more.