GST LUT Filing Guide (Form GST RFD‑11)

Letter of Undertaking (LUT) allows exporters and SEZ suppliers to supply goods or services without payment of IGST. Filing LUT helps businesses avoid blockage of working capital and simplifies GST compliance.

LUT is required for:

Export of goods
Export of services
Supply to SEZ units
Supply to SEZ developers
Zero-rated supplies under GST

Eligibility for LUT

Registered under GST
Not prosecuted for tax evasion exceeding ₹2.5 crore
Making zero-rated supply

Validity of LUT

LUT is valid for one financial year
Must be filed every year
Fresh LUT required for new GSTIN

Documents Required

GST login credentials
Two independent witnesses
Authorized signatory details
DSC or EVC
Previous LUT (optional)

Step-by-Step LUT Filing Process

Step 1 — Login to GST Portal

Visit GST portal and login using credentials.

Step 2 — Navigate to LUT Filing

Services → User Services → Furnish Letter of Undertaking (LUT)

Step 3 — Select Financial Year

Select the financial year for which LUT is being filed.

Step 4 — Upload Previous LUT (Optional)

PDF or JPEG format
Maximum size 2 MB

Step 5 — Select Declaration

Select declaration confirming export without payment of IGST.

Step 6 — Enter Witness Details

Enter name, address and occupation of two witnesses.

Step 7 — Save / Preview

You may save application and retrieve later.

Step 8 — Sign and File

Sign using DSC
Sign using EVC

Step 9 — ARN Generated

After submission ARN is generated and acknowledgement can be downloaded.

Status of LUT Application

Submitted
Pending for clarification
Pending for order
Approved
Rejected
Deemed approved
Expired