GST LUT Filing (Letter of Undertaking for Exports)
Export goods and software/services with 0% GST without locking up working capital in IGST refunds.
Statutory Overview & Regulatory Scope
Regulatory framework, governing bodies, and institutional compliance standards.
Under GST law, zero-rated exports of goods or services can be executed without paying Integrated GST (IGST) by furnishing a Letter of Undertaking (LUT) in Form GST RFD-11 before initiating exports in a financial year. This preserves 100% of your business liquidity.
4-Step Statutory Execution Roadmap
How Taxorion executes your filing from document intake to final regulatory approval.
Eligibility Verification & Witness KYC
Checking compliance history and collecting details of two independent witnesses.
Form GST RFD-11 Online Lodgement
Submitting the online undertaking via GSTN portal with DSC / Aadhaar EVC.
Instant ARN Generation & Download
Downloading the official government LUT acceptance receipt.
Scope of Deliverables & Inclusions
Complete statutory package included with our certified professional engagement.
Approved GST LUT Acknowledgment (RFD-11)
Official LUT confirmation document valid for the entire financial year across all Indian ports and customs.
Export Invoicing Compliance Template
CA-approved export invoice format with mandatory legal undertaking declaration clause.
Foreign Inward Remittance Guidance
Advisory on FIRC / BRC tracking to satisfy FEMA and GST export realization rules.
Mandatory Document Checklist
Checklist required for seamless digital verification and statutory lodgement.
1LUT Prerequisites
- Active GST Registration Certificate
- Names, addresses, and occupations of two independent witnesses
- Class-3 DSC of authorized signatory (for Companies/LLPs) or Aadhaar OTP
Statutory & Compliance FAQs
Critical legal insights and practical answers regarding GST LUT Filing (Letter of Undertaking for Exports).
A GST LUT is valid for one entire financial year (April 1 to March 31). A fresh LUT must be filed at the beginning of each financial year.
Consult Practice Lead
Connect directly with our dedicated Company Secretaries, Chartered Accountants, and Advocates for GST LUT Filing (Letter of Undertaking for Exports).
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Institutional Trust Standards
Pre-submission scrutiny guarantees error-free filings on MCA & GSTN.
Statutory fees, government duties, and professional charges disclosed upfront.
Single point of contact for routine queries, notices, and compliance filing.
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