What happens if you’re an India-registered exporter, and you need to export goods or services? You need to file a Letter of Undertaking or LUT – to export goods or services outside India, without the payment of Integrated GST (IGST).
Based on Rule 96A of the CGST Rules, the Form GST RFD-11 has to be filed by the registered taxpayer selling zero-rated products in the GST portal before the execution of such supply. Head here to know what document you should have in hand for the upcoming year of FY 2026-27.
What Documents Are Required for LUT Under GST?
The LUT filing is fully online, so you only need scanned copies, not physical originals. That said, missing even one item—like the IEC code or the authorised signatory’s ID proof—is one of the most common causes of RFD-11 rejection. The list below consolidates what the GST portal, CA firms, and the official GST tutorial collectively require.
How Many Documents Are Required for GST LUT Filing in India?
There is no official quota, but in reality you will need 6-8 documents, depending on whether you are renewing or doing it for the first time.
- Copy of GST Registration Certificate. The GST REG-06 must be submitted for registered status. Some details from the GSTIN are auto-filled on Form RFD-11.
- PAN of the Entity and Signatory. Required for the authorised signatory’s verification. Ensure the name matches exactly.
- IEC (Importer Exporter Code) Copy. DGFT issue. Required for exports of goods. Usually service exporters are not required to have IEC.
- ID Proof and Address Proof of the Authorised Signatory. KYC ID proof such as Aadhaar, passport, or driving licence is enough. This is the KYC layer above company documents.
- Bank Account information or Cancelled Cheque. Confirms the account into which export proceeds will be deposited.
- Copy of Prior Year’s LUT (for Renewals). Only if you made an LUT in the previous financial year. It will speed up your application.
- KYC of Two Witnesses. Needed in some filing flows – witnesses must state their occupation and provide proof of identity and address.
What Are the Requirements for LUT Applicability Under GST?
Who is it open to? Not all registered taxpayers are eligible to file an LUT. You need to be engaged in zero-rated supplies (export of goods, export of services or supply to SEZ units and developers).
Some are ineligible. Taxpayers convicted of GST or earlier laws’ tax evasion, or who have a pending order of evasion of more than ₹2.5 crore, would not be able to file an LUT. Also ineligible are exporters on the risky-exporter list or black-listed list. Lastly, there cannot be a GST default for that taxpayer’s return for the period that is due, at the time of LUT filing.
How to Apply for LUT in GST
The whole filing is done on www.gst.gov.in. There is no government fee to be paid. With immediate ARN printing, you can quote the filing proof on the same day.
How to File First-Time LUT in GST
- Access the GST portal. Enter your GSTIN for the user ID and password for the login.
- Head to the LUTs section. Click on Services, then User Services, then Furnish Letter of Undertaking.
- Aim for the financial year. Stick with FY 2026-27, you can’t change this after this step.
- Fill Form GST RFD-11. Fill these fields.
- Opt for the DSC or EVC. Send through Digital Signature Certificate or Electronic Verification Code linked with Aadhaar.
Information You Must Fill in Form GST RFD-11
On top of document uploads, GSTIN, Legal Name (auto-fill), Trade Name, registered address, bank details, IEC, and authorised signatory details need to be filled in the form. Recheck all auto-filled fields, as incorrect fields will lead to rejection.
Acknowledgement of LUT in GST: What You Get After Filing
The application will now generate an instant ARN (application reference number). This is your acknowledgement of the LUT filing. Most exporters wrongly believe that they require a “certificate”, as the LUT is self-declaration, still the acknowledgement referencing ARN is what makes up the document.
Download LUT Certificate from GST Portal
How do I access my filed LUT? Sign in and navigate to Services → User Services → Furnish Letter of Undertaking (or Additional Notices and Orders) → view filed submission → Download the PDF. It displays the ARN, financial year, and validity. Save it—you will have to mention it on export invoices as well as shipping bills.
Time Limit for Filing LUT in GST
The ideal is to file the LUT by 1 April at the latest, or before you make any zero-rated supplies in the year. If you file after export, the whole point is lost because the IGST would be due in advance.
What Is the Last Date to File the LUT for FY 2026-27?
An LUT remains valid for one financial year (1 April to 31 March). For FY 2026-27, the soft limit is 31 March 2027, but you should definitely file it by April 2026. It must be renewed yearly.
Final Checklist for LUT Documents Requirement
- GST Registration Certificate copy
- PAN of the entity and the authorised signatory.
- IEC code (for goods exporters)
- ID and address proof of the authorised signatory.
- Bank details or cancelled cheque
- Last year’s LUT copy (if renewing)
- Witness KYC and employment details (if applicable)
Submitting an LUT is quick online and avoids IGST hold-ups and refund lag. When you get your LUT document correct from the beginning, you avoid rejection and concentrate on your exports. Foxtax can assist Indian exporters in drafting their LUT document and filing Form GST RFD-11 seamlessly from start to finish.
FAQ
What documents are required for filing a GST return?
To file a GST return, you need sales invoices, credit or debit notes, ITC, HSN or SAC codes, and payment challans (PMT-06) along with GSTR-1 and GSTR-3B. All these are apart from LUT filing.
Is there a fee for LUT filing?
No. Filing an LUT on the GST portal is completely free. Only professional assistance fees, if you opt for one, apply.
Can I file an LUT if I have pending GST returns?
Usually not. Outstanding returns could prevent LUT submission. Make sure all previous returns are cleared before LUT submission for current FY.
Is an LUT the same as a bond?
No. LUT is a self-declaration for eligible taxpayers and for disqualified taxpayers bond (with bank guarantee) is obtained.