There is no government fee for filing a GST LUT: Form GST RFD-11 is free on the GST portal, and our professional fee for preparing and filing it starts from ₹3,599 (excluding GST). One LUT covers every qualifying export for the financial year in which it is filed, so a fresh one is needed for each year. A Letter of Undertaking (LUT) allows an eligible registered person to make specified zero-rated supplies without payment of IGST, subject to the conditions under the GST law. CorporateWalla provides LUT eligibility review, preparation and GST portal filing support.
Important: Filing an LUT does not by itself establish that every transaction is an export or zero-rated supply. The underlying supply must independently satisfy the applicable GST conditions.
| Cost item | Amount | Notes |
|---|---|---|
| Government fee for Form GST RFD-11 | Nil | Filed free on the GST portal |
| CorporateWalla professional fee | From ₹3,599 + GST | Eligibility check, preparation, filing, ARN and acknowledgement |
| Stamp duty, bank guarantee | Not applicable to an LUT | Only for a bond: a bond needs a bank guarantee, normally 15% of the bond amount |
| IGST on exports while the LUT is valid | Nil | Subject to export or payment within the Rule 96A time limits |
An LUT is valid for the whole financial year in which it is tendered. For FY 2026-27 that means 1 April 2026 to 31 March 2027; file a new one for FY 2027-28 before your first export invoice of April 2027. There is no gap-filling renewal: an expired LUT gives no cover.
Sources: Rule 96A and Rule 46 of the CGST Rules, 2017; CBIC Circular No. 8/8/2017-GST (eligibility, validity and the 15% bank guarantee for bonds); GST portal user manual for furnishing an LUT.
| LUT (Form RFD-11) | Bond | |
|---|---|---|
| Who uses it | Any registered exporter or SEZ supplier, other than the excluded category | A person prosecuted for a GST or earlier-law offence with tax evaded over ₹250 lakh |
| Security | None; a self-declaration | Bank guarantee, normally 15% of the bond amount |
| Cost | Nil government fee | Stamp duty and bank charges at actuals |
| Validity | Financial year in which it is filed | Executed before the exports it covers, with the bank guarantee |
Every export or SEZ invoice issued under the LUT must carry the Rule 46 endorsement. The prescribed text is:
SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX
Most exporters use the operative short form, "Supply meant for export under LUT without payment of IGST", and add the LUT ARN and financial year beneath it. Show the IGST rate and amount as nil, and for services, the invoice currency and the recipient's address outside India.
| Supply | Condition under Rule 96A | If it is not met |
|---|---|---|
| Export of goods | Goods exported within 3 months of the invoice date (extendable by the Commissioner) | Pay IGST with interest within 15 days after the 3 months |
| Export of services | Payment received in convertible foreign exchange, or in rupees where RBI permits, within 1 year of the invoice (extendable) | Pay IGST with interest within 15 days after that period |
| Supply to SEZ | SEZ endorsement on the invoice and authorised operations | Refund or zero-rating can be denied |
If you have already exported this year without an LUT, CBIC's Circular No. 37/11/2018-GST allows the delay to be condoned and the LUT facility given ex post facto, case by case. Do not wait: file now and keep shipping bills, FIRCs or bank realisation records ready. For the full picture on export of services and place of supply, read our guide to GST on export of services and the LUT route.
Once filed, exports go into GSTR-1 as zero-rated supplies without payment of tax, and accumulated input tax credit can be claimed back through a GST refund. New exporters usually also need an Import Export Code for goods.
A Letter of Undertaking is used by eligible registered persons who intend to supply goods or services for export, or make eligible supplies to SEZ units/developers, without payment of integrated tax, subject to the applicable GST provisions.
The LUT route can help an eligible exporter avoid paying IGST upfront on qualifying zero-rated supplies and may be used alongside a refund claim for eligible accumulated ITC, where the law permits.
LUT is generally furnished electronically in Form GST RFD-11 on the GST portal.
An eligible registered person can furnish an LUT where the requirements under the GST law are satisfied.
The eligibility and undertaking conditions should be checked for the relevant financial year and transaction type. The taxpayer, transaction, compliance history and applicable statutory conditions must be considered.
For goods, the export must satisfy the applicable GST export conditions and customs/export requirements.
For services, the transaction must satisfy the statutory conditions for an export of services, including the relevant supplier/recipient location and consideration requirements.
The existence of a foreign customer alone does not automatically make a service an export of services.
Supplies to an SEZ unit/developer can qualify as zero-rated supplies where the statutory conditions are met.
The supplier should maintain the required evidence, including the relevant SEZ endorsement/documentation for the supply. An LUT is not a substitute for the underlying zero-rated-supply conditions.
An LUT furnished for a financial year applies for that financial year, subject to the applicable law and conditions.
A fresh LUT should generally be furnished for each financial year in which the taxpayer intends to use the LUT route.
Do not continue using an old LUT as if it automatically renews for subsequent financial years.
The LUT route can be relevant where an eligible registered person:
The taxpayer should compare the LUT route with the IGST-payment/refund route based on the business model, working capital and refund position.
An LUT is an undertaking to comply with the applicable export/zero-rated-supply conditions. It is not a blanket waiver from GST obligations.
If the required supply is not made within the prescribed period or the statutory conditions are otherwise breached, the consequences under the GST law may apply, including tax/interest implications.
Review GST registration status, nature of supplies and proposed export/SEZ transactions.
Check the information required for the LUT and supporting records.
Prepare the undertaking and relevant details for the financial year.
Assist with electronic filing of the LUT in the prescribed workflow.
Share the portal acknowledgement/reference generated after successful filing.
Explain the relationship between LUT, invoices, export evidence, GST returns and refund claims where relevant.
| Route | Basic mechanism |
|---|---|
| LUT / bond route | Eligible zero-rated supply made without payment of IGST, followed by eligible refund of accumulated ITC where permitted |
| IGST-payment route | Eligible zero-rated supply made on payment of IGST, followed by refund of IGST where statutory conditions are satisfied |
The best route depends on the transaction, documentation, cash-flow requirements, ITC position and current law.
An LUT and a refund are not the same thing.
An exporter may use an LUT and subsequently claim an eligible ITC refund, but the LUT itself is not a refund application.
GST LUT filing is a scope-based professional service. Pricing can depend on:
The professional fee, GST and any third-party or statutory charges are shown separately.
Pick the speed and depth that matches your need. Same quality, same CA team — only the timeline changes.
Timeline: Filed within 24 hours (indicative)
Timeline: Filed within 24 hours (indicative)
Timeline: Annual, ongoing
Government fee — paid by you at actuals
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.
Every price above is a professional fee, excluding GST and government charges. 50% upfront, 50% on delivery.
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.
Review GST registration status, nature of supplies and proposed export/SEZ transactions.
Check the eligibility and undertaking conditions for the relevant financial year and transaction type.
Check the information required for the LUT and supporting records, including authorised-signatory information.
Prepare the undertaking and relevant details for the financial year.
Complete the declarations required by the current portal workflow.
Assist with electronic filing of the LUT in Form GST RFD-11 in the prescribed workflow.
Share the portal acknowledgement/reference generated after successful filing.
Keep the LUT acknowledgement and supporting records for the financial year.
Make qualifying zero-rated supplies without payment of IGST, subject to the conditions under the GST law.
Explain the relationship between LUT, invoices, export evidence, GST returns and refund claims where relevant.
Tell us your requirement, a CA will call you in 30 minutes.
GST registration status, nature of supplies and proposed export/SEZ transactions are reviewed before the LUT is prepared.
The undertaking and relevant details for the financial year are prepared after checking the information and supporting records required.
Electronic filing of the LUT in the prescribed workflow, with the portal acknowledgement/reference shared after successful filing.
The relationship between LUT, invoices, export evidence, GST returns and refund claims is explained where relevant.
From ₹999 • 3–7 business days (indicative)
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