GST LUT Filing Services
LUT (Letter of Undertaking) is a declaration filed by exporters of goods or services that allows them to export or supply to SEZ units without payment of IGST under GST. Instead of paying Integrated GST (IGST) first and then claiming a refund later, businesses can furnish LUT and make zero-rated supplies without paying tax upfront, helping preserve working capital and simplify export compliance.
LUT is filed in Form GST RFD-11 on the GST portal and is applicable to registered taxpayers making zero-rated supplies such as export of goods, export of services, and supplies to Special Economic Zone (SEZ) units or developers without payment of IGST. GST portal guidance confirms that eligible registered persons must furnish LUT before making such supplies.
LUT filing is generally done before starting exports for each Financial Year because LUT is valid only for one financial year and must be renewed every year. GST portal instructions require the taxpayer to select the relevant financial year while filing Form GST RFD-11.
Who can file LUT:
- Exporters of Goods
- Exporters of Services
- Suppliers to SEZ Units
- Suppliers to SEZ Developers
- Registered GST Taxpayers making Zero-Rated Supplies
A person generally cannot furnish LUT if prosecuted for tax evasion of ₹2.5 crore or more under GST law; in such cases, Bond filing may apply instead. GST portal guidance specifically mentions this eligibility condition.
Benefits of LUT Filing:
- Export Without Payment of IGST
- No Need to Claim Refund Later
- Better Cash Flow Management
- Faster Export Operations
- Reduced Working Capital Blockage
- Simplified GST Export Compliance
- Easy Annual Renewal Process
Common details required in LUT filing include:
- GSTIN and Legal Name
- Financial Year Selection
- Self-Declaration Acceptance
- Name, Address, and Occupation of Two Independent Witnesses
- Place of Filing
- Authorized Signatory Details
- DSC or EVC Verification
GST portal filing steps generally include:
Services → User Services → Furnish Letter of Undertaking (LUT) → Select Financial Year → Fill Form GST RFD-11 → Enter witness details → Sign and File using DSC or EVC.
RadhaPrem Legal Service provides complete professional support for GST LUT filing, Form RFD-11 submission, export compliance management, SEZ supply compliance, LUT renewal, and post-filing legal advisory for exporters and international business operators.
We assist in LUT eligibility review, Form GST RFD-11 filing, annual LUT renewal, export compliance verification, SEZ supply support, authorized signatory documentation, witness detail preparation, GST notice handling, export GST compliance review, and complete legal guidance for secure zero-rated supply operations.
Whether you are an exporter, service provider, international consultant, e-commerce exporter, manufacturing exporter, or SEZ supplier, our expert legal team provides reliable and end-to-end support for smooth and lawful LUT compliance.
Our focus is on timely filing, IGST saving, compliance safety, export continuity, and professional guidance for successful international business operations.
Our GST LUT Filing Services Include:
- GST LUT Filing in Form RFD-11
- Annual LUT Renewal for Exporters
- Export Without IGST Compliance Support
- SEZ Supply LUT Filing Assistance
- LUT Eligibility and Legal Review
- Authorized Signatory and Documentation Support
- Witness Detail Preparation and Filing Guidance
- GST Export Compliance Management
- GST Notice and Departmental Support
- Professional Legal Consultation for LUT Filing Matters
Contact us today for trusted GST LUT filing services, export compliance support, and professional legal consultation for secure and successful tax-free export operations.