Letter of Undertaking for exporters. Export goods and services without paying integrated GST, improving cash flow and competitiveness.
Letter of Undertaking (LUT) under GST allows exporters to make zero-rated supplies (exports) without payment of IGST. LUT is filed in Form GST RFD-11 and is valid for one financial year. It eliminates the need for export refund claims, significantly improving working capital for exporters.
Verify no prosecution or tax evasion record
Prepare GST RFD-11 form
Submit on GST portal with DSC
Receive LUT acceptance
Timeline: 1-2 Days
*Govt fees extra where applicable