GST LUT (Letter of Undertaking) for Exporters

GST LUT (Letter of Undertaking) allows registered exporters to export goods or services without payment of IGST. Instead of paying IGST and claiming refund (which blocks working capital), exporters file an LUT undertaking to pay the tax if export conditions are not met. Filed annually in Form GST RFD-11 on the GST portal before the start of the financial year. Virtual Auditor handles LUT filing and ensures export compliance for service exporters, goods exporters, and SEZ suppliers. Quick Answer: GST LUT (Letter of Undertaking) for Exporters — GST LUT (Letter of Undertaking) filing for exporters. Export without payment of IGST. Annual LUT renewal. Form GST RFD-11. Virtual Auditor.

Regulatory Framework

Regulatory basis: Central Goods and Services Tax Act, 2017. State GST Acts. Integrated GST Act, 2017. GST (Registration) Rules, 2017.

LUT vs Bond for Exports

Step-by-Step Process

Step 1

Login to GST portal

Step 2

Navigate to Services → User Services → Furnish LUT

Step 3

Fill Form RFD-11 with export details

Step 4

Submit with DSC or EVC

Step 5

Receive LUT acknowledgment (valid for FY)

Latest Regulatory Updates (FY 2025-26)

This page has been updated to reflect changes introduced in Budget 2025, recent notifications from CBDT, CBIC, MCA, SEBI, and RBI, and evolving compliance requirements for FY 2025-26. Virtual Auditor continuously monitors regulatory developments to ensure all advice and filings are current and compliant with the latest provisions.

Documents You Will Need

To initiate this engagement, please keep the following documents ready: PAN card of the entity or individual, Aadhaar card of the authorised signatory, proof of business address (rent agreement with NOC or ownership document with latest utility bill), bank account details or cancelled cheque, and any existing registrations or approvals relevant to the engagement. A detailed personalised document checklist will be provided after the initial consultation.

When Is GST LUT (Letter of Undertaking) for Exporters Not Required?

GST registration/compliance is not required when: (a) aggregate turnover is below the threshold limit — Rs 40 lakhs for goods suppliers, Rs 20 lakhs for service providers, Rs 10 lakhs for special category states, (b) the supply exclusively consists of goods/services exempt under Notification 02/2017 or 12/2017, (c) the supplier deals only in non-taxable supplies under Schedule III (e.g., services by an employee to employer), or (d) the person exclusively makes supplies covered under reverse charge mechanism.

If you are unsure whether your situation requires gst lut (letter of undertaking) for exporters, contact us for a free preliminary assessment. We will advise you honestly — including telling you if you do not need our services.

What You Receive

Upon completion of the gst lut (letter of undertaking) for exporters engagement, you will receive: Completed GST form/filing acknowledgment, computation worksheet with detailed working, reconciliation statement where applicable, compliance calendar for upcoming due dates, and a summary advisory note highlighting any issues or opportunities identified during the engagement.

All deliverables are reviewed by CA V. Viswanathan (FCA, ACS, CFE, IBBI RV) before release to ensure accuracy and regulatory compliance.

What has changed in the law — reviewed October 2026

• Income-tax Act, 2025: assented to on 21 August 2025 and in force from 1 April 2026, it replaces the Income-tax Act, 1961 for tax year 2026-27 onward, and the Income-tax Rules, 2026 (notified 20 March 2026) replace the 1962 Rules. Section and rule numbers on this page are those of the 1961 Act and 1962 Rules, which continue to govern assessments, appeals and pending proceedings for assessment years up to 2026-27; for tax year 2026-27 onward the corresponding provisions of the 2025 Act apply, and our engagement letters quote both.
• GST demands for tax periods from FY 2024-25 onward are raised under section 74A of the CGST Act, 2017 (inserted by the Finance (No. 2) Act, 2024, in force from 1 November 2024) with one time limit — notice within 42 months of the annual-return due date and order within 12 months of the notice — and a 60-day window for reduced penalty; sections 73 and 74 continue to apply to tax periods up to FY 2023-24.