LUT filing for exporters
A Letter of Undertaking lets eligible exporters ship zero-rated without blocking cash in IGST. Here's how it works.
Exports are zero-rated under GST. You can either pay IGST and claim a refund, or file a Letter of Undertaking (LUT) and export without paying IGST at all — much kinder to cash flow.
Why exporters file an LUT
- Export goods or services without paying IGST upfront.
- Avoid blocking working capital in refunds.
- File once a year on the portal.
- Applies to exports and supplies to SEZs.
How to file
- Log in to the GST portal.
- Go to Services → User Services → Furnish LUT.
- Complete Form RFD-11 for the financial year.
- Submit with DSC/EVC.
LUT vs refund route
LUT avoids the refund cycle entirely; the pay-and-refund route blocks cash until the refund lands. Most regular exporters prefer the LUT.
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What is an LUT in GST?
A Letter of Undertaking that lets eligible exporters supply zero-rated without paying IGST, filed yearly via Form RFD-11.
Who can file an LUT?
Most exporters who haven't been prosecuted for serious tax offences. It's filed per financial year.
Is LUT better than claiming a refund?
For cash flow, usually yes — it avoids paying IGST and waiting for a refund.
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