File GST LUT (RFD-11) annually to export goods and services without upfront IGST payment. Mandatory for exporters wanting zero-rated, cash-flow-friendly exports.
GST LUT is a form (RFD-11) filed by exporters on the GST portal declaring they will export goods/services within the specified time and fulfill all GST export obligations. Filing LUT allows export without paying IGST upfront, avoiding the wait for refunds and freeing up working capital.
| GST LUT Key Facts | |
|---|---|
| Goods Export Time Limit | 3 months from invoice date |
| Service Export Time Limit | 1 year from invoice date |
| LUT Validity | 1 Financial Year (Apr-Mar) |
| Eligibility Restriction | No prosecution for tax evasion ≥ ₹2.5 Cr |
We verify eligibility and prepare the undertaking declaration.
Day 1File the LUT application on the GST portal with required details.
Day 1Acknowledgement Reference Number generated instantly upon successful filing.
InstantLUT remains valid from filing date till 31st March and must be renewed annually.
AnnualUnderstand how LUT helps exporters avoid blocking working capital in IGST refunds.
Government fees and 18% GST are charged extra as applicable. Compare with market rates of ₹399–₹2,500 charged by other online platforms — we combine competitive pricing with dedicated CA/CS support.
Common questions about GST LUT Form.