{"id":3179,"date":"2026-08-11T16:00:56","date_gmt":"2026-08-11T10:30:56","guid":{"rendered":"https:\/\/whizseed.com\/blogs\/?p=3179"},"modified":"2026-08-11T16:00:57","modified_gmt":"2026-08-11T10:30:57","slug":"gst-lut-application-file-letter-of-undertaking-rfd-11-for-export-without-igst","status":"publish","type":"post","link":"https:\/\/whizseed.com\/blogs\/gst-lut-application-file-letter-of-undertaking-rfd-11-for-export-without-igst\/","title":{"rendered":"GST LUT Application: File Letter of Undertaking (RFD-11) for Export Without IGST"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">A GST LUT (Letter of Undertaking) lets exporters and SEZ suppliers export goods or services without paying IGST upfront. You file it in Form GST RFD<strong>-11<\/strong> on <a href=\"http:\/\/gst.gov.in\"><strong>gst.gov.in<\/strong><\/a><strong> <\/strong>&nbsp;(<strong>Services \u2192 User Services \u2192 Furnish Letter of Undertaking (LUT)<\/strong>), select the <strong>financial year<\/strong>, tick the <strong>three self-declarations<\/strong>, add <strong>two witnesses<\/strong>, and submit using <strong>DSC or EVC<\/strong> \u2014 you instantly get an ARN.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is free and takes about 20\u201330 minutes. Every GST-registered exporter\/SEZ supplier can file, except those prosecuted for tax evasion above \u20b92.5 crore (they must furnish a bond + bank guarantee instead). An LUT is valid for one financial year (1 April to 31 March) and must be renewed every year , it does not renew automatically. Filing an LUT saves your working capital by avoiding the pay-IGST-then-refund cycle.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Are you an exporter who wants to ship without paying IGST? This blog explains the <strong>GST LUT application<\/strong>&#8211; eligibility, documents, the step-by-step process, and renewal.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_84 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/whizseed.com\/blogs\/gst-lut-application-file-letter-of-undertaking-rfd-11-for-export-without-igst\/#What_is_a_GST_LUT_Letter_of_Undertaking\" >What is a GST LUT (Letter of Undertaking)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/whizseed.com\/blogs\/gst-lut-application-file-letter-of-undertaking-rfd-11-for-export-without-igst\/#GST_LUT_Application_Overview_2026\" >GST LUT Application Overview 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/whizseed.com\/blogs\/gst-lut-application-file-letter-of-undertaking-rfd-11-for-export-without-igst\/#Why_Do_Exporters_Need_an_LUT\" >Why Do Exporters Need an LUT?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/whizseed.com\/blogs\/gst-lut-application-file-letter-of-undertaking-rfd-11-for-export-without-igst\/#Who_is_Eligible_to_File_an_GST_LUT\" >Who is Eligible to File an GST LUT?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/whizseed.com\/blogs\/gst-lut-application-file-letter-of-undertaking-rfd-11-for-export-without-igst\/#LUT_vs_Bond_What_is_the_Difference\" >LUT vs Bond: What is the Difference?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/whizseed.com\/blogs\/gst-lut-application-file-letter-of-undertaking-rfd-11-for-export-without-igst\/#Documents_Required_for_the_GST_LUT_Application\" >Documents Required for the GST LUT Application<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/whizseed.com\/blogs\/gst-lut-application-file-letter-of-undertaking-rfd-11-for-export-without-igst\/#How_to_File_a_GST_LUT_Application_Step-by-Step\" >How to File a GST LUT Application (Step-by-Step)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/whizseed.com\/blogs\/gst-lut-application-file-letter-of-undertaking-rfd-11-for-export-without-igst\/#Understanding_the_Three_Declarations_in_the_GST_LUT\" >Understanding the Three Declarations in the GST LUT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/whizseed.com\/blogs\/gst-lut-application-file-letter-of-undertaking-rfd-11-for-export-without-igst\/#GST_LUT_Validity_and_Renewal\" >GST LUT Validity and Renewal<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/whizseed.com\/blogs\/gst-lut-application-file-letter-of-undertaking-rfd-11-for-export-without-igst\/#How_to_Check_GST_LUT_Status_and_Download_It\" >How to Check GST LUT Status and Download It<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/whizseed.com\/blogs\/gst-lut-application-file-letter-of-undertaking-rfd-11-for-export-without-igst\/#What_to_Do_After_Filing_the_GST_LUT\" >What to Do After Filing the GST LUT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/whizseed.com\/blogs\/gst-lut-application-file-letter-of-undertaking-rfd-11-for-export-without-igst\/#Common_Mistakes_to_Avoid_for_GST_LUT\" >Common Mistakes to Avoid for GST LUT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/whizseed.com\/blogs\/gst-lut-application-file-letter-of-undertaking-rfd-11-for-export-without-igst\/#Conclusion\" >Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/whizseed.com\/blogs\/gst-lut-application-file-letter-of-undertaking-rfd-11-for-export-without-igst\/#Frequently_Asked_Questions_FAQs\" >Frequently Asked Questions (FAQs)<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_a_GST_LUT_Letter_of_Undertaking\"><\/span><strong>What is a GST LUT (Letter of Undertaking)?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A Letter of Undertaking (LUT) is a declaration an exporter files with the government, promising to follow all export rules \u2014 in return for being allowed to export without paying IGST.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Under Section 16 of the IGST Act, exports and supplies to SEZ are treated as &#8220;zero-rated supplies&#8221; \u2014 meaning no GST should finally fall on them. But an exporter has two ways to get this benefit:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Pay IGST first, then claim a refund<\/strong> \u2014 your money is <strong>stuck<\/strong> until the refund comes.<\/li>\n\n\n\n<li><strong>File an LUT and export without paying IGST<\/strong> \u2014 <strong>no money blocked<\/strong>, no refund cycle.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">The LUT&nbsp; is the smarter, more popular choice, because it saves your working capital. The LUT is filed in Form GST RFD-11 and is grounded in Rule 96A of the CGST Rules and Notification No. 37\/2017, which let all eligible exporters use an LUT instead of a bond.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A GST LUT is a <strong>one-time yearly form<\/strong> that lets you <strong>export without paying IGST<\/strong> \u2014 keeping your <strong>cash free<\/strong> for your business.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GST_LUT_Application_Overview_2026\"><\/span><strong>GST LUT Application Overview 2026<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#94e6ff\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Detail<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Information<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">What It Is<\/td><td class=\"has-text-align-center\" data-align=\"center\">Letter of Undertaking for zero-rated export<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Form<\/td><td class=\"has-text-align-center\" data-align=\"center\">GST RFD-11<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Legal Basis<\/td><td class=\"has-text-align-center\" data-align=\"center\">Rule 96A, Section 16 IGST Act, Notif. 37\/2017<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Portal<\/td><td class=\"has-text-align-center\" data-align=\"center\"><a href=\"http:\/\/gst.gov.in\">gst.gov.in<\/a><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Path<\/td><td class=\"has-text-align-center\" data-align=\"center\">Services \u2192 User Services \u2192 Furnish LUT<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Who Can File<\/td><td class=\"has-text-align-center\" data-align=\"center\">All GST-registered exporters \/ SEZ suppliers<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Who Cannot<\/td><td class=\"has-text-align-center\" data-align=\"center\">Those prosecuted for evasion above \u20b92.5 crore<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Validity<\/td><td class=\"has-text-align-center\" data-align=\"center\">One financial year (1 April \u2013 31 March)<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Renewal<\/td><td class=\"has-text-align-center\" data-align=\"center\">Every year (no auto-renewal)<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Cost<\/td><td class=\"has-text-align-center\" data-align=\"center\">Free<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Submission<\/td><td class=\"has-text-align-center\" data-align=\"center\">DSC or EVC \u2192 instant ARN<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Why_Do_Exporters_Need_an_LUT\"><\/span><strong>Why Do Exporters Need an <strong><strong>LUT<\/strong><\/strong>?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If you export without an LUT, you must pay IGST on every export and then claim it back as a refund which blocks your money for weeks or months. An LUT removes this problem.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Benefits of filing an LUT:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Export without paying IGST<\/strong> \u2014 no upfront tax.<\/li>\n\n\n\n<li><strong>Saves working capital<\/strong> \u2014 your <strong>cash is not locked<\/strong> in refunds.<\/li>\n\n\n\n<li><strong>No refund paperwork<\/strong> for the IGST \u2014 less compliance.<\/li>\n\n\n\n<li><strong>Faster, smoother exports<\/strong> \u2014 no waiting for refunds.<\/li>\n\n\n\n<li><strong>Valid for the whole financial year<\/strong> \u2014 file once, use all year.<\/li>\n\n\n\n<li><strong>Fully online and free<\/strong> \u2014 quick to file.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Without an LUT, your money goes to the government and comes back slowly. With an LUT, your money stays with you which is why almost all regular exporters file an LUT.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_is_Eligible_to_File_an_GST_LUT\"><\/span><strong>Who is Eligible to File an <strong><strong>GST LUT<\/strong><\/strong>?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Almost every exporter can file an LUT. You can file an LUT if:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>You are a <strong>GST-registered<\/strong> person, <strong>and<\/strong><\/li>\n\n\n\n<li>You <strong>supply goods or services for export<\/strong>, <strong>or<\/strong> make supplies to <strong>SEZ units\/developers<\/strong>, <strong>or<\/strong> make other <strong>zero-rated supplies<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Even new exporters can file:<\/strong> A newly registered business with a valid GSTIN can file an LUT immediately no export track record is needed, because the LUT is a forward-looking promise.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Who CANNOT file an LUT :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Anyone who has been prosecuted for tax evasion of more than \u20b92.5 crore under the CGST\/IGST Act or any earlier law.<\/li>\n\n\n\n<li>Such taxpayers must furnish an export bond with a bank guarantee instead of an LUT.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">If you are a <strong>regular exporter<\/strong> you are <strong>eligible<\/strong> , file the LUT before you export.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"LUT_vs_Bond_What_is_the_Difference\"><\/span><strong>LUT vs Bond: What is the Difference?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Before 2017, most exporters had to furnish a <strong>bond<\/strong>. Now, <strong>most can use a simple LUT<\/strong> instead. Here is the difference in simple words:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>LUT (Letter of Undertaking):<\/strong> An online declaration in Form RFD-11 \u2014 no bank guarantee, free, valid for one year. For eligible exporters (almost everyone).<\/li>\n\n\n\n<li><strong>Bond:<\/strong> A document on non-judicial stamp paper, usually with a bank guarantee (which costs money and effort), submitted manually. Required only for those not eligible for an LUT (like those prosecuted for large tax evasion).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Documents_Required_for_the_GST_LUT_Application\"><\/span><strong>Documents Required for the <strong><strong>GST LUT<\/strong><\/strong> Application<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The LUT process is <strong>paperless and simple<\/strong>, but keep these ready:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/whizseed.com\/service\/gst-registration\"><strong>GST registration<\/strong><\/a> (GSTIN) and portal login credentials<\/li>\n\n\n\n<li>PAN of the business<\/li>\n\n\n\n<li>Details of two independent witnesses \u2014 their name, occupation, and address<\/li>\n\n\n\n<li>Authorised signatory details (with <a href=\"https:\/\/whizseed.com\/service\/digital-signature-certificate\"><strong>DSC<\/strong><\/a> for companies\/LLPs)<\/li>\n\n\n\n<li>Board Resolution \/ Authorisation Letter \u2014 for companies, LLPs, and <a href=\"https:\/\/whizseed.com\/service\/partnership-firm-registration\"><strong>partnership firms<\/strong><\/a>, authorising the signatory to file RFD-11<\/li>\n\n\n\n<li>Previous year&#8217;s LUT copy (PDF\/JPEG) \u2014 only if you filed manually earlier and are uploading it<\/li>\n\n\n\n<li><a href=\"https:\/\/whizseed.com\/service\/iec-import-export-code-certificate\"><strong>IEC (Import Export Code)<\/strong><\/a> \u2014 good to have ready for exporters<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Arrange your two witnesses and (for companies\/LLPs) the board resolution and DSC in advance these are the parts people forget.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_File_a_GST_LUT_Application_Step-by-Step\"><\/span><strong>How to File a GST LUT Application (Step-by-Step)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The whole process is <strong>online, free, and takes about 20\u201330 minutes<\/strong>. Follow these steps:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Step 1:<\/strong> Log in to the GST portal (<a href=\"http:\/\/gst.gov.in\">gst.gov.in<\/a> ) with your username and password.<\/li>\n\n\n\n<li><strong>Step 2:<\/strong> Go to Services \u2192 User Services \u2192 Furnish Letter of Undertaking (LUT).<\/li>\n\n\n\n<li><strong>Step 3:<\/strong> Select the financial year for which you are filing (for example, 2026-27) from the drop-down.\n<ul class=\"wp-block-list\">\n<li><em>If you filed an LUT manually earlier, upload that copy (PDF\/JPEG, max ~2 MB) here.<\/em><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Step 4:<\/strong> The RFD-11 form opens, with your GSTIN and legal name auto-filled.<\/li>\n\n\n\n<li><strong>Step 5:<\/strong> Tick the three self-declaration checkboxes, promising to:\n<ul class=\"wp-block-list\">\n<li><strong>Complete the export within 3 months<\/strong> (or the allowed time),<\/li>\n\n\n\n<li><strong>Follow all GST laws<\/strong> for exports,<\/li>\n\n\n\n<li><strong>Pay IGST with 18% interest<\/strong> if you <strong>fail to export<\/strong> in time.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Step 6:<\/strong> Enter the name, occupation, and address of two independent witnesses.<\/li>\n\n\n\n<li><strong>Step 7:<\/strong> Fill the place and authorize signatory details.<\/li>\n\n\n\n<li><strong>Step 8:<\/strong> Sign and submit electronically using DSC (mandatory for companies\/LLPs) or EVC (OTP).<\/li>\n\n\n\n<li><strong>Step 9:<\/strong> You get a confirmation and an <a href=\"https:\/\/whizseed.com\/blogs\/how-to-check-gst-arn-status\/\"><strong>ARN<\/strong><\/a> \u2014 your LUT is filed and active for that financial year.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Selecting the wrong financial year cannot be undone after submission so choose the correct year carefully.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Understanding_the_Three_Declarations_in_the_GST_LUT\"><\/span><strong>Understanding the Three Declarations in the <strong><strong>GST LUT<\/strong><\/strong><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Before filing an LUT, understand these three important conditions:&nbsp;<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Export within 3 months:<\/strong> You will complete the export of goods\/services within three months of the invoice date (or the time allowed).<\/li>\n\n\n\n<li><strong>Follow GST law:<\/strong> You will comply with all GST rules relating to exports.<\/li>\n\n\n\n<li><strong>Pay IGST + 18% interest if you fail:<\/strong> If you do not export the goods\/services in time, you will pay the IGST along with 18% interest.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">If you use an LUT but do not export the goods, you may have to pay tax with interest. Only use an LUT for genuine exports. Keep your shipping bills, FIRC, and BRC as proof of export.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GST_LUT_Validity_and_Renewal\"><\/span><strong><strong><strong>GST LUT<\/strong><\/strong> Validity and Renewal<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>An <strong>LUT is valid for only one financial year<\/strong> \u2014 from <strong>1 April to 31 March<\/strong>.<\/li>\n\n\n\n<li>It does <strong>NOT renew automatically<\/strong>.<\/li>\n\n\n\n<li>You must file a <strong>fresh LUT (Form RFD-11)<\/strong> at the <strong>start of every financial year<\/strong> to keep exporting without IGST.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>What happens if you do not renew:<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If your LUT expires and you have not filed a new one, you may have to pay IGST on exports until the new LUT is submitted.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">File your new LUT in March, before the new financial year begins, so there is no gap. The <a href=\"https:\/\/whizseed.com\/blogs\/gst-login-portal-how-to-login-at-gst-gov-in-dashboard-fix-login-problems\/\"><strong>GST portal<\/strong><\/a> usually opens LUT filing for the next year in advance.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_Check_GST_LUT_Status_and_Download_It\"><\/span><strong>How to Check <strong>GST LUT<\/strong> Status and Download It<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">After filing, you can view, download, and track your LUT:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>To download\/view your LUT:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Log in to <a href=\"http:\/\/gst.gov.in\"><strong>gst.gov.in<\/strong><\/a><strong> <\/strong>.<\/li>\n\n\n\n<li>Go to Services \u2192 User Services \u2192 View My Submitted LUTs.<\/li>\n\n\n\n<li>Select the period, find your LUT, and click VIEW.<\/li>\n\n\n\n<li>Download\/print the LUT for your records.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>LUT application status meanings:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Submitted:<\/strong> You filed it successfully.<\/li>\n\n\n\n<li><strong>Pending for Clarification:<\/strong> The officer asked for more details \u2014 <strong>reply within 15 working days<\/strong>.<\/li>\n\n\n\n<li><strong>Pending for Order:<\/strong> Your reply is <strong>under review<\/strong> (or the 15 days passed).<\/li>\n\n\n\n<li><strong>Approved:<\/strong> Your LUT is <strong>accepted<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>An LUT is auto-approved on submission and can be used immediately but always download a copy for your records.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_to_Do_After_Filing_the_GST_LUT\"><\/span><strong>What to Do After Filing the <strong>GST LUT<\/strong><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Mention the LUT ARN on all export and SEZ invoices<\/strong> \u2014 this shows you are exporting <strong>without IGST<\/strong> under the LUT.<\/li>\n\n\n\n<li><strong>Write &#8220;Export under LUT without payment of IGST&#8221;<\/strong> on the invoice.<\/li>\n\n\n\n<li><strong>Complete the export within the time limit<\/strong> (usually 3 months).<\/li>\n\n\n\n<li><strong>Keep your export proof<\/strong> (shipping bill, BRC\/FIRC) safely.<\/li>\n\n\n\n<li><strong>Maintain copies<\/strong> of the LUT and acknowledgement for <strong>audits<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Common_Mistakes_to_Avoid_for_GST_LUT\"><\/span><strong>Common Mistakes to Avoid for GST LUT<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Selecting the wrong financial year \u2014 it cannot be changed after submission.<\/li>\n\n\n\n<li>Forgetting to renew the LUT each year \u2014 leads to paying IGST.<\/li>\n\n\n\n<li>Not mentioning the LUT ARN on export invoices.<\/li>\n\n\n\n<li>Missing the two witnesses&#8217; details.<\/li>\n\n\n\n<li>Not exporting in time after taking the LUT benefit \u2014 leads to IGST + 18% interest.<\/li>\n\n\n\n<li>Companies\/LLPs filing without a DSC or board resolution.<\/li>\n\n\n\n<li>Assuming auto-renewal \u2014 there is none.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><strong>Conclusion<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A GST LUT application is a must for every exporter who wants to ship goods or services without paying IGST upfront. By filing Form GST RFD-11 on gst.gov.in (Services \u2192 User Services \u2192 Furnish LUT), selecting the financial year, accepting the three declarations, adding two witnesses, and submitting with DSC or EVC, you get an ARN and can export without blocking your money in IGST refunds.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Almost every GST-registered exporter is eligible (except those prosecuted for tax evasion above \u20b92.5 crore, who need a bond); the LUT is valid for one financial year (1 April\u201331 March) and must be renewed every year \u2014 it does not renew automatically; and you must mention the LUT ARN on your export invoices and complete the export in time, or pay IGST with 18% interest.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions_FAQs\"><\/span><strong>Frequently Asked Questions (FAQs)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. What is an LUT in GST?<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">An LUT is a simple undertaking filed on the GST portal. It allows eligible exporters and SEZ suppliers to make zero-rated supplies without paying IGST first. This keeps their working capital free and avoids the need to pay IGST and wait for a refund.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. Who needs to file a GST LUT?<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If your GST-registered business exports goods or services or makes eligible zero-rated supplies to SEZs, you can file an LUT. It allows you to make these supplies without paying IGST upfront. You can file an LUT even if you are a new exporter.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. How do I file a GST LUT application?<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Log in to gst.gov.in, go to Services \u2192 User Services \u2192 Furnish Letter of Undertaking (LUT), select the financial year, tick the three self-declarations, add two witnesses, and submit using DSC or EVC. You instantly receive an ARN and the LUT becomes active.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4. Is filing a GST LUT free?<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yes. Filing an LUT (Form RFD-11) on the GST portal is completely free and fully online, taking about 20\u201330 minutes. You only pay a fee if you hire a professional to file it for you, which is a service charge, not a government fee.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>5. How long is a GST LUT valid?<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">An LUT is valid for one financial year only. It does not renew automatically. You need to file a new Form RFD-11 every year if you want to export without paying IGST.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>6. Do I need to renew my LUT every year?<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Yes. The LUT does not renew automatically. You must file a new LUT each financial year, ideally in March before the new year begins, so there is no gap. If it lapses, you may have to pay IGST on exports until the new LUT is filed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>7. Who cannot file an LUT and must furnish a bond?<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You cannot file an LUT if you were prosecuted for tax evasion above \u20b92.5 crore. In this case, you need to submit an export bond and bank guarantee instead.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>8. What are the three declarations in the LUT?<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">By filing the LUT, you promise to complete the export within three months (or the allowed time), comply with all GST laws for exports, and pay IGST with 18% interest if you fail to export in time. These are self-declarations you accept before submitting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>9. What documents are needed for the LUT application?<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You need your GST login, PAN, two witnesses\u2019 details, and authorised signatory details. Companies and LLPs also need a DSC and authorisation documents. Keep the previous year\u2019s LUT if you filed it manually.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>10. What should I do after filing the LUT?<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Note the ARN, download the LUT, and mention the LUT ARN on all export and SEZ invoices with a note like &#8220;Export under LUT without payment of IGST&#8221;. Complete the export within the time limit and keep your export proof and LUT copy for audits.<\/p>\n\n\n\n<p class=\"text-left\"><strong>Read our article<\/strong>:<mark style=\"background: #fffd03 !important;\"><ahref=\"https: whizseed.com=\"\" blogs=\"\" gst-login-portal-how-to-login-at-gst-gov-in-dashboard-fix-login-problems=\"\" \"=\"\">GST Login Portal<\/ahref=\"https:><\/mark><\/p>\n<br>\n<p class=\"text-left\"><strong>Read our article<\/strong>:<mark style=\"background: #fffd03 !important;\"><ahref=\"https: whizseed.com=\"\" blogs=\"\" gstr-1-due-date-monthly-11th-qrmp-13th-deadlines-iff-late-fee=\"\" \"=\"\">GSTR-1 Due Date<\/ahref=\"https:><\/mark><\/p>\n<br>\n<p class=\"text-left\"><strong>Read our article<\/strong>:<mark style=\"background: #fffd03 !important;\"><ahref=\"https: whizseed.com=\"\" blogs=\"\" gst-registration-online-process-documents-turnover-limit-fees-time=\"\" \"=\"\">GST Registration Online<\/ahref=\"https:><\/mark><\/p>\n<br>\n<p class=\"text-left\"><strong>Read our article<\/strong>:<mark style=\"background: #fffd03 !important;\"><ahref=\"https: whizseed.com=\"\" blogs=\"\" gst-return-filing-types-due-dates-gstr-1-gstr-3b-guide=\"\" \"=\"\">GST Return Filing<\/ahref=\"https:><\/mark><\/p>\n<br>\n<p class=\"text-left\"><strong>Read our article<\/strong>:<mark style=\"background: #fffd03 !important;\"><ahref=\"https: whizseed.com=\"\" blogs=\"\" gst-status-check-arn-gstin-return-refund-status-online=\"\" \"=\"\">GST Status Check<\/ahref=\"https:><\/mark><\/p>\n<br>\n<p class=\"text-left\"><strong>Read our article<\/strong>:<mark style=\"background: #fffd03 !important;\"><ahref=\"https: whizseed.com=\"\" blogs=\"\" gstr-3b-due-date-monthly-qrmp-deadlines-state-wise-split-late-fee=\"\" \"=\"\">GSTR-3B Due Date<\/ahref=\"https:><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A GST LUT (Letter of Undertaking) lets exporters and SEZ suppliers export goods or services without paying IGST upfront. You file it in Form GST RFD-11 on gst.gov.in &nbsp;(Services \u2192 User Services \u2192 Furnish Letter of Undertaking (LUT)), select the financial year, tick the three self-declarations, add two witnesses, and submit using DSC or EVC [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":3180,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[65],"tags":[],"class_list":["post-3179","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-information"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST LUT Application 2026: File Letter of Undertaking (RFD-11) for Export Without IGST<\/title>\n<meta name=\"description\" content=\"GST LUT application 2026. File Letter of Undertaking (Form RFD-11) to export without paying IGST. 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