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GST LETTER OF UNDERTAKING · RFD-11 · EXPORTS
Exporting goods or services, or making eligible supplies to an SEZ? Understand the GST Letter of Undertaking route, prepare FORM GST RFD-11 and keep the right financial-year acknowledgment and export records.
✓ LUT / RFD-11 assistance
✓ Financial-year renewal
✓ Export & SEZ guidance
EXPORT READINESS · DECLARATIONS · GST PORTAL
Confirm LUT eligibility for export or SEZ supplies.
Review year, witnesses, declarations and signatory.
Save ARN, reference and year-wise records.
✓ Export & SEZ eligibility check
✓ RFD-11 filing preparation
✓ LUT acknowledgment & renewal review
EXPORTS · SEZ SUPPLIES · FORM GST RFD-11
Tell us whether you export goods, export services or supply to an SEZ, and the GSTIN state and financial year. We can help identify the correct filing information and compliance records.
Practical support for eligibility checks, RFD-11 documentation and portal navigation. Final acceptance, eligibility and tax treatment depend on the applicable law and facts.
Share a general description of your exports only. Do not provide GST login credentials, DSC PINs or OTPs in the public form.
AN EXPORTER’S PRACTICAL GUIDE TO GST LUT
A detailed 18-part guide to filing the GST Letter of Undertaking online. Learn when LUT can be used, what the portal asks for, how to sign and retain RFD-11 and how LUT relates to exports, SEZ supplies and return reporting—without confusing it with a GST refund application.
A Letter of Undertaking (LUT) is a prescribed declaration furnished by an eligible GST-registered supplier who wishes to make qualifying zero-rated supplies without paying integrated tax upfront. In the GST system, exporters use FORM GST RFD-11 to give the undertaking under Rule 96A. An LUT is not a new GST registration, a shipping permit or a refund sanction.
The practical purpose is to document the supplier’s undertaking to comply with the conditions attached to the export or eligible SEZ supply. The export transaction must still satisfy the GST provisions on zero-rated supplies, invoices and evidence. We assist businesses with selecting the correct route, preparing the declaration and retaining the acknowledgment.
The prescribed GST portal form.
Applies to eligible export and SEZ supplies.
Supplier agrees to statutory conditions.
Refund applications follow a separate route.
Practical note: An LUT permits an eligible route for supplies without integrated tax; it does not certify the export itself.
The LUT facility is generally available to registered persons making qualifying zero-rated supplies, subject to the conditions specified by the government. Notification 37/2017-Central Tax extended the facility broadly to exporters; a prosecution-related exclusion must be evaluated where it is relevant. Eligibility is not determined merely by whether a business is small or has exported before.
Start by checking the GSTIN’s status, the nature of supplies, whether the transaction is an export of goods or services or an eligible SEZ supply, and any disqualification. A supplier not eligible for an LUT may need to consider the bond route or another legally available option with professional review.
Check the relevant active GSTIN.
Verify genuine zero-rated supply.
Consider notified conditions.
Review bond or other lawful route.
Practical note: The same eligibility rule cannot be assumed for a domestic supply simply because the recipient pays in foreign currency.
The two export tax routes should be distinguished before an invoice is issued. Under an available LUT/bond route, eligible zero-rated supplies are made without upfront payment of integrated tax. A payment-of-IGST route may exist subject to the law and restrictions applicable to the transaction; its treatment is different from filing RFD-11.
An LUT does not itself generate cash or an input-tax-credit refund. Where accumulated eligible input tax credit is to be claimed, a separate refund process and supporting reconciliations may apply. Choosing the export route should take account of invoice wording, return reporting, documentation, recipient type and any sector-specific restrictions.
LUT/bond route for eligible supplies.
Evaluate statutory availability and restrictions.
Separate application where eligible.
Keep chosen tax route consistent.
Practical note: Do not switch the treatment of an issued export invoice merely by submitting an LUT afterwards.
An LUT is furnished for a financial year. A previously filed LUT does not automatically cover an indefinitely later year. Before making eligible zero-rated supplies in a new year, check whether an LUT for that relevant financial year has been furnished and whether the GST portal displays the appropriate acknowledgment.
Businesses with recurring exports should maintain a year-wise LUT register showing GSTIN, financial year, ARN, reference details and exported transactions. Different GST registrations may require separate records. This simple control prevents an accounts team from attaching the wrong financial-year LUT to current-year export documentation.
Select the applicable financial year.
Compare previous-year records.
Keep registration-wise references.
Confirm current-year coverage before export.
Practical note: LUT renewal is a fresh financial-year filing, not an amendment of every old export invoice.
Before opening RFD-11, confirm the legal name, GSTIN, authorised signatory and business contact information recorded on the GST portal. Keep the previous year’s LUT if available, the intended financial year and the particulars of two independent and reliable witnesses. Review any declarations required for eligibility.
The portal user guide describes uploading the previous LUT in PDF or JPEG format and entering witness particulars, declarations and filing location. The exact supporting information required should be based on the current portal screens and the taxpayer’s situation; a generic file checklist does not replace those instructions.
Use authorised GST portal credentials.
Keep earlier LUT if applicable.
Name, address and occupation.
Verify authorised signatory and credentials.
Practical note: Avoid sharing GST login passwords, EVC OTPs or DSC tokens with an untrusted third party.
Log in to the official GST Common Portal and navigate to Services → User Services → Furnish Letter of Undertaking (LUT). The portal displays FORM GST RFD-11. Choose the financial year for which the undertaking is being furnished. Confirm that the GSTIN at the top of the application is the registration intended for the export supplies.
Review any earlier saved draft before starting a fresh declaration. Where the interface asks for a previous LUT file, use the supported file type and the portal’s displayed upload controls. The form should not be confused with the Services → Refunds facility, which is used for a different GST application.
Use the official gst.gov.in portal.
Open User Services.
Select Furnish LUT.
Verify the period before continuing.
Practical note: The GST portal may change its screen labels; follow the current interface rather than an outdated screenshot.
The RFD-11 form asks the applicant to affirm declarations and provide details of two independent and reliable witnesses. These fields are part of the prescribed undertaking and should not be treated as optional marketing information. Confirm the witnesses’ names, addresses and occupations carefully before filing.
A declaration concerning prosecution and compliance conditions has legal significance. It should be based on the taxpayer’s actual facts and the currently applicable notification. If a condition is uncertain or a past proceeding may matter, review it before selecting the checkbox; making an inaccurate declaration can create avoidable compliance exposure.
Record full and accurate particulars.
Use a separate reliable person.
Read every undertaking statement.
Provide accurate place details.
Practical note: Two witness entries do not, by themselves, establish eligibility for the LUT facility.
The applicant selects a registered authorised signatory and signs or files the undertaking using an enabled option, such as a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC), as offered for that GSTIN. The correct facility depends on entity type and portal configuration.
Before submission, ensure the authorised signatory is active in GST registration records, the required certificate is valid when DSC is used, and the contact details needed for EVC are accessible. A form saved as draft has not necessarily been filed; the final digital signing and confirmation stage must be completed.
Verify the registered person.
Check certificate validity and mapping.
Use OTP only through the official flow.
Complete final sign-and-file action.
Practical note: The portal’s available filing buttons take precedence over a generic instruction to always use EVC.
After a successful submission, the GST portal generates an Application Reference Number (ARN) and shows a confirmation. The acknowledgment can be downloaded and the details are communicated through registered contact channels as described in the official user guide. These records should be retained centrally for the relevant registration and financial year.
A useful filing review checks whether the submission is actually on record, rather than assuming that saving a draft is enough. Store the filed LUT PDF, ARN and related reference number alongside the export compliance file. These details may also be needed when other GST portal workflows ask for the applicable LUT reference.
Save the application reference.
Keep filed acknowledgment PDF.
Confirm submitted application details.
Map year, GSTIN and reference.
Practical note: A screenshot of the editable form does not substitute for proof of completed filing.
Exporters of goods must align the LUT route with export invoices, shipping documents, customs details and the actual movement of goods outside India. The supplier should confirm the applicable tax treatment before issuing invoices and preserve a link between each export document and the return period in which it is reported.
The LUT is only one component of the evidence package. Shipping bill references, invoice details, export general manifest or other customs records may be relevant depending on the supply and the applicable refund or verification process. The purpose of this section is document control—not a duplicate GST refund claim guide.
Check zero-rated treatment and particulars.
Retain customs movement references.
Track the applicable GST period.
Maintain a consistent evidence trail.
Practical note: The existence of an LUT does not by itself prove that goods physically left India.
For services, being paid by a foreign client does not automatically satisfy every condition for export of services under GST. The supplier should examine the location of supplier and recipient, place of supply, recipient relationship and receipt-related conditions as applicable to the transaction under the IGST framework.
Maintain the service agreement, invoices, scope of work, customer information and available banking or realisation evidence. Relevant documents vary by service model, including cross-border consulting, technology and other professional work. Clarify the underlying tax characterisation first; RFD-11 should not be used to disguise a taxable domestic service.
Identify actual recipient and scope.
Apply the relevant IGST rules.
Match services to reporting.
Retain banking evidence where required.
Practical note: Export-of-services eligibility requires legal analysis of the transaction, not just the customer’s country.
Supplies to an SEZ unit or developer can fall within zero-rated treatment where statutory conditions are satisfied, including the requirements concerning authorised operations. The GST treatment must be determined by the nature of the supply and evidence; an SEZ address alone is not proof that every transaction is zero rated.
For eligible supplies without payment of integrated tax, businesses should preserve the LUT details, SEZ recipient information, authorisation or endorsement records as applicable, invoices and return mappings. Distinguish these records from ordinary exports outside India, as the proof and GST portal reporting can differ.
Verify SEZ unit or developer.
Consider authorised-operations condition.
Retain endorsements where applicable.
Classify SEZ supply accurately.
Practical note: A supplier’s LUT does not remove the need to substantiate the SEZ-specific conditions.
Filing RFD-11 does not eliminate periodic GST return obligations. Zero-rated outward supplies must still be classified and disclosed as required in the relevant returns, including the applicable GSTR-1 and GSTR-3B fields. The figures should reconcile to export invoices, credit or debit notes and financial records.
Reconcile export values, GST treatment and financial-year LUT references before sign-off. Incorrectly presenting a zero-rated sale as a domestic exempt supply can create downstream mismatches. This is a reporting interface section only; full return preparation and reconciliation belong to the separate GST Return Filing service page.
Use the correct zero-rated fields.
Align with tax liability summary.
Track amendments by period.
Tie back to export documentation.
Practical note: An LUT changes the permitted upfront IGST route; it is not permission to omit export turnover from returns.
Rule 96A contains undertakings tied to export of goods or services and related statutory conditions. If those conditions are not met, tax, interest or other consequences may arise according to the rule and the facts. For services, receipt of consideration and the applicable realisation requirements deserve particular attention.
Treat a missed export condition as an issue requiring review of the exact transaction, relevant period, banking evidence and permitted corrective mechanisms. Avoid assuming that filing an LUT alone cures non-realisation, an incorrect place-of-supply position or other defects. Escalate uncertain cases for technical examination.
Pinpoint the unmet condition.
Review the applicable rule and facts.
Collect bank and export records.
Evaluate lawful remedial options.
Practical note: Liability and remedies are fact-dependent; no automatic relief or fixed outcome is promised.
Typical problems include selecting the wrong financial year, leaving a previous draft unfiled, using an inactive authorised signatory, omitting witness details or mixing up the LUT acknowledgment with an export refund reference. Another operational issue arises when the portal cannot identify the correct tax-jurisdiction hierarchy.
Before filing, check the GSTIN, year, declarations, witness entries, signatory method and portal confirmation. If the system shows a jurisdiction or DSC error, the GST portal’s Known Issues guidance describes troubleshooting and the route to the jurisdictional tax officer or support where necessary. Keep screenshots of errors without exposing login credentials.
Match FY with intended supplies.
Complete the sign-and-file stage.
Seek correct master-data update.
Check PAN-linked certificate setup.
Practical note: Do not repeatedly submit incomplete drafts hoping the portal will silently correct registration master data.
A Letter of Undertaking in FORM GST RFD-11 is furnished by an eligible registered supplier for qualifying zero-rated supplies without upfront payment of IGST, subject to the conditions of Rule 96A.
An LUT is relevant when an eligible supplier chooses the zero-rated without-payment-of-IGST route. The appropriate option depends on registration, transaction type, statutory conditions and any restrictions.
LUT is furnished for a financial year. Exporters should verify that an appropriate LUT has been filed for the year in which the relevant eligible zero-rated supplies are made.
FORM GST RFD-11 is used. After GST portal login, the service is generally under Services → User Services → Furnish Letter of Undertaking (LUT).
The online form provides a workflow involving prior LUT information where applicable. First-time exporters should follow the current portal instructions and check eligibility rather than assuming an older filing must exist.
The GST portal RFD-11 manual instructs applicants to provide the name, address and occupation of two independent and reliable witnesses.
The portal supports sign-and-file steps using DSC or EVC as available for the taxpayer and authorised signatory. The actual permitted method depends on the registered entity and portal settings.
A successful filing generates an ARN and confirmation; download and retain the acknowledgment. A saved application draft is not proof of completed filing.
No. A refund of eligible accumulated ITC, when available, requires a separate refund application and supporting records under the relevant GST provisions.
Qualifying supplies to SEZ units or developers may be zero rated, subject to conditions including authorised operations. The right documentation and tax treatment must be checked for the actual supply.
Furnishing an LUT alone does not turn a domestic taxable service into an export. Review place of supply, recipient, realisation and other applicable conditions and address any liability under the law.
No. We assist with eligibility review, RFD-11 preparation, portal filing guidance and record checks. Acceptance, tax treatment and any refund depend on statutory conditions and competent authorities.
The GST portal manual is the primary reference for the live RFD-11 filing journey, including financial-year selection, witnesses, DSC/EVC and ARN confirmation. CBIC’s Rule 96A and the consolidated LUT circular explain the statutory framework and the conditions under which the facility operates. Use the official references below when reviewing eligibility or troubleshooting. Public explanatory articles can help with terminology but should not be treated as substitutes for the GST legislation, current portal workflow, notifications or the specific terms of a departmental communication.
Official links are provided for taxpayer verification; confirm that subsequent amendments remain applicable.
Online Tax Filings assists eligible exporters and SEZ suppliers with an LUT readiness check, financial-year filing details, declarations, document organisation and confirmation of submission records. You can discuss whether an LUT, bond or another available tax route is appropriate to your particular transaction.
Share the type of business, GST registration state, planned export or SEZ supply and whether this is a first-year filing or renewal. We can identify information to collect before using the official portal. For refund applications or periodic GST returns, use the dedicated pages so the work scope remains clear.
Never provide GST login passwords, OTPs or DSC PINs through the public enquiry form.
GST LUT · RFD-11 · EXPORT DOCUMENTS
Discuss LUT eligibility, financial-year selection, witness details and the evidence your export or SEZ supply may require.
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