Invoice a client in the US, the UK or the UAE and you have two options: charge 18% IGST and spend three months claiming it back, or file a Letter of Undertaking once a year and never charge it at all. No government fee. Filed within 24 hours.
Pick the speed and depth that matches your need. Same quality, same CA team — only the timeline changes.
Timeline: Filed within 24 hours
Timeline: Filed within 24 hours
Timeline: Annual, ongoing
सरकारी शुल्क — आपके द्वारा वास्तविक राशि पर देय
Nil. There is no government charge for filing Form GST RFD-11 — the LUT itself costs nothing. The entire cost is our professional fee above. Any provider quoting a "government fee" on an LUT is padding the invoice. The one exception is a person prosecuted for a GST offence where the tax evaded exceeds ₹250 lakh: they cannot file an LUT at all and must furnish a bond on stamp paper with a bank guarantee instead, which carries stamp duty and bank charges at actuals.
ऊपर दी गई सभी कीमतें व्यावसायिक शुल्क हैं — GST और सरकारी शुल्क अतिरिक्त। 50% डिलीवरी पर।
All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.
If your customer is outside India and you are registered under GST, this applies to you — freelancers and consultants billing foreign clients, software and SaaS companies with overseas customers, agencies serving international accounts, exporters of goods, and anyone supplying to an SEZ unit or developer.
GST portal login, last year's LUT if you filed one, your IEC certificate, and the name, address, PAN and occupation of two witnesses. The witnesses are mandatory and their details go on the undertaking.
We file Form GST RFD-11 for the financial year. There is no departmental approval step — the LUT is accepted on filing and the acknowledgment with the ARN generates immediately.
You get the ARN acknowledgment the same day. Keep it with your export documentation; customs and your bank will ask for it.
An LUT covers one financial year and does not renew itself. We put every client on a renewal diary and file in March or the first week of April, so the gap never opens.
अपनी आवश्यकता बताएँ, 30 मिनट में CA कॉल करेगा।
Exports are zero-rated under Section 16 of the IGST Act, which means you pick. Export on payment of IGST and claim it back as a refund, with your money sitting at the department for two to six months. Or file a Letter of Undertaking in Form GST RFD-11 and export without paying IGST at all. Option two is better for almost everyone.
An LUT is valid for one financial year and does not renew itself. Nothing stops you raising export invoices in July when your LUT expired in March — the portal will not warn you and your client will not notice. Those exports were made without a valid LUT, and the department can demand IGST on them with interest whenever it looks.
An LUT is a binding undertaking under Rule 96A, not a formality. Goods must be exported within three months of the export invoice date. Payment for exported services must be received in convertible foreign exchange within one year of the invoice date. If either condition fails, you pay the IGST with 18 per cent interest within fifteen days of the deadline passing.
You invoice a US client in April 2026. They dispute, they delay, they eventually pay in June 2027. The moment April 2027 passed, the liability crystallised, regardless of whether the money eventually arrived. If you have overseas receivables ageing past nine months, that is a conversation to have now, not at the twelve-month mark.
The one-year realisation condition sits alongside your FEMA position on the same receivable. We handle both together, which most GST-only providers do not do.
Anyone prosecuted for an offence under the GST laws or an earlier law where the tax evaded exceeds ₹250 lakh. That person must furnish a bond on stamp paper with a bank guarantee instead, which is a materially worse commercial position. For everyone else, the LUT is available.
