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GST LUT (Form GST RFD-11)

GST LUT (Letter of Undertaking) for export without paying IGST

File a GST LUT in Form RFD-11 to export goods or services without paying IGST. Who can file, what you need, steps on the GST portal and how long it lasts.

Official sources checked: 2 Oct 2026

Issued by

GST Department (filed on the GST portal)

Validity

Financial year you select

Time

Deemed approved if the officer takes no action in 3 working days

What it is

A Letter of Undertaking, or LUT, lets a GST-registered exporter supply goods or services for export, or to an SEZ, without paying integrated tax (IGST). You file it online in Form GST RFD-11 before you make the supply.

Without an LUT you would pay IGST on the export invoice and then claim a refund, which locks up your working money. Most small exporters therefore file an LUT every year.

Who needs it

Any registered person who wants to export goods or services, or supply to an SEZ, without paying IGST, and who has not been prosecuted for tax evasion of ₹2.5 crore or more under the CGST or IGST Acts.

Official fees

Fee	Official amount
Filing the LUT on the GST portal	No amount shownTo confirm SourceThe official GST portal guide does not list a fee. Confirm on the portal.

Fees and rules change and can differ between offices. Confirm the fee on the official portal before you pay. Amounts marked To confirm could not be checked on an official page.

Documents to keep ready

GST registration (GSTIN) and login
Name, address and occupation of two independent witnesses
Digital signature or EVC of an authorised signatory
If you already have a manually approved LUT for the year, you may upload one copy (up to 2 MB)

Steps to apply

Log in to the GST portal with your credentials. gst.gov.in
Go to Services, then User Services, then Furnish Letter of Undertaking (LUT).
Your GSTIN and legal name are pre-filled. Select the financial year.
Enter the details of two witnesses and tick the self-declaration points.
Preview, then sign with DSC or EVC. You get an ARN and an acknowledgement by SMS and email.
Watch the status: approved, rejected or deemed approved. The LUT shows as expired at the end of the financial year.

Where to apply

GST portal: Furnish the LUT
GST portal LUT user guide: Official FAQ and steps

Govt License is not a government website. We never take government fees or apply for you.

Renew every year

The portal asks you to pick the financial year for the LUT, and the LUT shows as expired at the end of that year. File the new one in April so your first export invoice of the year is covered.

Saved applications

You can save a half-filled LUT application for 15 days and finish it from My Saved Applications on your dashboard.

Common questions

Who can file a GST LUT?

A registered person who wants to export or supply to an SEZ without paying IGST and has not been prosecuted for tax evasion of ₹2.5 crore or more, according to the GST portal's guide.

Where is the LUT filed?

On the GST portal under Services, User Services, Furnish Letter of Undertaking.

How long is a LUT valid?

For the financial year you select. The portal shows the LUT as expired at the end of that year.

What happens if the officer does not act?

The portal guide says the application is treated as deemed approved if the tax officer takes no action within 3 working days.

Do I need an LUT for service exports?

Yes, if you want to provide services to a client outside India without paying IGST, the guide lists this as a use of the LUT.

Is Govt License a government website?

No. Govt License is an independent guide. We link to the official government portals where you apply and pay. Always confirm the fee on the portal before paying.