✓
Exporters of goods
Shipping goods overseas without paying IGST on each shipment.
GST
LUT Filing
Export goods or services without paying IGST upfront. We file your Letter of Undertaking (LUT) for the year, so your working capital stays free.
1–2 days turnaroundExpert-handled
100%Expert-reviewed
CAreviewed, every filing
Overview
What is LUT filing?
A Letter of Undertaking (LUT) lets exporters supply goods or services without paying IGST upfront, filed once per financial year in form RFD-11 on the GST portal.
Who it's for
Who needs LUT filing?
✓
Exporters of services
Software, consulting and other services billed to overseas clients.
✦
SEZ suppliers
Supplies to SEZ units, treated as zero-rated.
Why file
Benefits of LUT for exporters
✓
No IGST outflow
Working capital isn't locked in tax paid and later refunded.
✓
Simpler compliance
Avoids the need to claim a refund on every export shipment.
EligibilityLUT Eligibility
Any registered exporter is eligible, except those prosecuted for tax evasion above ₹2.5 crore under GST or existing laws.
Documents required
Documents required for LUT filing
- ✓GST registration certificateYour current GST registration.
- ✓Authorised signatory's PAN & IDFor the person signing the LUT.
- ✓Witness detailsTwo witnesses with address proof.
- ✓DSC / EVCTo sign the application on the portal.
How it works
LUT filing process
01
Confirm eligibility
We confirm you're eligible to file an LUT.
02
File RFD-11
We prepare and file the LUT with witness details.
03
Acknowledgement issued
DoneThe LUT reference number (ARN) is issued instantly.
ValidityLUT Validity
Valid for the financial year in which it's filed — a fresh LUT must be filed at the start of every new financial year.
Timeline
LUT filing timeline
Step
Timing
RFD-11 filed
Day 1
ARN issued
Instant
Pricing
LUT filing fees
We quote the fee in writing before we begin. No government fee applies.
- Covers eligibility check and RFD-11 filing.
Avoid these
Common LUT filing mistakes
✦
Forgetting to renew annually
An expired LUT means IGST becomes payable on new exports.
✦
Incomplete witness details
Missing or incorrect witness information delays approval.
Why us
Why choose FilingSetu?
Real accountants, a written quote, and a person who knows your file.
Real chartered accountants
Every filing is prepared and reviewed by an ICAI-registered CA.
A written quote, before we start
You know the fee upfront, before any work begins.
A named manager
One point of contact who knows your file end to end.
Handled end to end
From first document to final acknowledgement, we manage every step.
FAQ
LUT Filing, answered.
Do I need to renew my LUT every year?
Yes, a fresh LUT must be filed at the start of every financial year.
Is there a government fee for LUT filing?
No, LUT filing has no government fee.
Ready to file your LUT?
Talk to a CA about your export business — free, no obligation.