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What IsGST LUT / Letter of Undertaking?
A Letter of Undertaking (LUT) under GST is a legally binding declaration by an exporter to supply goods or services without paying Integrated Goods and Services Tax (IGST) at the time of export. Through Form GST RFD-11, exporters affirm they will comply with GST rules and ensure exports are completed as per law. Without LUT, exporters must pay IGST and later claim refunds, which often results in cash flow blockage.
LUT is valid for one financial year and must be furnished before exporting. Exporters who have a clean compliance record (i.e., not prosecuted for large-scale tax evasion) can avoid the need for a bond or bank guarantee. At Avibha Legal, we guide exporters through eligibility checks, documentation, filing, and renewals of LUT — making sure your export operations remain smooth and tax-efficient.
Why ChooseGST LUT Filing withAvibha Legal?
In-Depth Eligibility Evaluation
We verify your compliance history, GST status, and export plans to confirm LUT suitability.
Error-Free Application Preparation
Our team ensures all details, witness declarations, and document attachments are correct.
Liaison & Portal Filing
We carry out the entire process on the GST portal, including uploading or migrating prior LUTs.
Bond / Bank Guarantee Advisory
In cases where LUT isn’t allowed, we help you prepare bonds or guarantees as required.
Annual Renewal Management
We monitor expiry and furnish your LUT yearly so benefits continue without interruption.
Support for Disputes & Notices
If any query or objection arises, we assist in responses or appeals on your behalf.
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Eligibility Criteria forGST LUT
To file a valid GST LUT, you should:
Be a GST-registered taxpayer engaged in exports or SEZ supplies.
Not have faced prosecution for tax evasion of ₹2.5 crore or more.
Furnish LUT before exporting goods or services in a financial year.
If not eligible for LUT, furnish an export bond or guarantee as per rule.
Maintain timely GST compliance and correct records.
What’s Included in Our Service?
Full preparation and filing of Form RFD-11
Assessment of LUT vs Bond requirement
Liaison with GST authorities in case of queries
Renewal and expiry tracking
Handling notices or objections if raised
Advisory on export compliance and IGST impact
Documents Required forGST LUT Filing
A proper document set ensures a smooth incorporation process. Commonly needed documents include
GST registration certificate and GSTIN
PAN of the exporter / entity
Identity and address proof of authorized signatory
Details of previous LUT (if any)
Export invoices / export commitment details (if required)
Bank account proof (cancelled cheque / statement)
Format of bond / surety (if bond is required)
Our Step-by-StepGST LUT Filing Process
Avibha Legal ensures your LUT filing is precise and smoothly completed.
Step 1: Initial Assessment
We check your export history and GST compliance for LUT eligibility.
Step 2: Document Collection & Validation
We gather and verify all required proofs and prior LUT data (if any).
Step 3: LUT Application Preparation
We prepare Form RFD-11 with all declarations, witness details, and attachments.
Step 4: Choose Filing Mode & Submission
We sign and submit via DSC or EVC on the GST portal under “Furnish LUT.”
Step 5: Processing & Status Monitoring
We track objection queries, clarifications, or “deemed approval” stages.
Step 6: Renewal / Refiling Support
Next year, we prepare and file your LUT again before expiry to maintain benefits.
Risks & Limitations ofGST LUT Filing
Filing errors or missing info may lead to rejection.
If you don’t renew, LUT privileges will lapse.
Non-compliance or failure to export may require payment of IGST with interest.
Some exporters must furnish a bond instead of LUT if disqualified.
Why Choose Avibha Legal for GST LUT Filing?
Work with trusted experts who ensure your LUT is filed timely and compliantly, safeguarding your export operations.
Deep experience in GST law and export processes
Reliable tracking of renewals and compliance status
Transparent pricing and no surprise costs
Full support from application to renewal & dispute resolution
Trusted by exporters across India
“With Avibha Legal managing our LUT, we export without IGST stress — their process was error-free and timely.”
FAQsGST LUT / Letter of Undertaking
1. What is an LUT under GST?
A Letter of Undertaking allows exporters to supply goods or services without paying IGST, under the legal assurance to comply with export norms.
2. Who can file LUT?
Registered taxpayers exporting goods or services, with clean compliance history (not prosecuted for ₹2.5 crore+ tax evasion).
3. Is LUT mandatory for exporters?
Yes, to export without upfront payment of IGST; otherwise, you must furnish a bond.
4. How long is LUT valid?
An LUT is valid for one financial year and must be refurnished every year.
5. What happens if LUT is not filed?
Exports must be made under IGST and later claimed as refunds, delaying cash flow.
6. Can LUT be revoked or rejected?
Yes — authorities may reject or revoke if terms are violated, or exports are incomplete or incorrect.