GST

How do you file an LUT for export of services on the GST portal?

Author:: Editorial team, serviceexportguide.com
Verified by:: Editorial team
Published: 28 October 2026
Last modified: 30 October 2026
Reading time: 7 min read

Short answer

A Letter of Undertaking (LUT) lets a registered exporter invoice foreign clients without paying IGST.⁷⁸ The LUT is filed online in FORM GST RFD-11 on the GST portal.¹ It is deemed accepted once the ARN is generated.⁵ It is valid for the financial year in which it is filed.⁴ The portal marks it Expired when that year ends.²

Applies to	Governed by	Deadline	Penalty	Last verified
All GST-registered exporters of services	IGST Act, section 16(3); CGST Rules, rule 96A; CBIC Circular 8/8/2017-GST⁴⁷⁸	Before the first export invoice of each financial year⁴	IGST with interest within 15 days if payment is not received within the rule 96A(1)(b) period⁸	28 October 2026
Persons prosecuted where tax evaded exceeds ₹250 lakh	Notification No. 37/2017-Central Tax; CBIC Circular 8/8/2017-GST⁴⁵	Not applicable	Must furnish a bond instead of an LUT⁴⁵	28 October 2026

If you are registered under GST and bill clients abroad, a Letter of Undertaking (LUT) is what lets you issue the invoice without charging Integrated Goods and Services Tax (IGST). It is a short online form. You file it once a financial year, and it takes a few minutes if you have your login and an authorised signatory ready.¹⁴

This guide explains who can file, the exact steps on the GST portal, how long the LUT lasts and what to do if you have already exported without one. Procedures are as on the GST portal in October 2026.¹

What is an LUT under GST?

An LUT under GST is an undertaking, filed in FORM GST RFD-11, that lets a registered person export services as a zero-rated supply without paying IGST. Export of services is a zero-rated supply under section 16 of the IGST Act, and section 16(3) lets a registered person make zero-rated supplies without paying IGST "under bond or Letter of Undertaking".⁷

Procedure: rule 96A of the Central GST (CGST) Rules says that before exporting, you furnish a bond or LUT in FORM GST RFD-11 to the jurisdictional Commissioner.⁸
The undertaking: in the LUT you undertake to pay the tax with interest if the export conditions are not met.⁸
The alternative: without an LUT, you charge IGST on the export invoice, pay it, and claim a refund. See GST on export of services for a comparison.

Who can file an LUT for export of services?

Under Notification No. 37/2017-Central Tax and CBIC Circular No. 8/8/2017-GST (both 4 October 2017), the LUT facility is available to all registered persons who intend to export without paying IGST, with one exception.⁴⁵

Entity type	Applicable	Why	Best for
Freelancer registered as a proprietor	Yes	All registered persons can file⁴	Translators, 3D artists and consultants billing abroad
Partnership firm or LLP	Yes	All registered persons can file⁴	Agencies and professional firms
Company	Yes	All registered persons can file⁴	SaaS companies and recruitment consultancies
Person prosecuted where tax evaded exceeds ₹250 lakh (₹2.5 crore)	No, a bond instead	The notification excludes them⁴⁵	Furnishing a bond
Unregistered person	No	Rule 96A and the notification apply to registered persons⁴⁸	Not charging GST at all

The form itself contains self-declaration checkboxes, and no document needs to be submitted physically to the tax office (Circular 40/14/2018-GST, which replaced para 2(d) of Circular 8/8/2017-GST).¹⁵

How do you file FORM GST RFD-11 step by step?

You file FORM GST RFD-11 on the GST portal under Services > User Services > Furnish Letter of Undertaking (LUT), and sign it with a DSC or EVC.¹ These steps follow the official GST portal user guide:¹

Log in at www.gst.gov.in.
Go to Services > User Services > Furnish Letter of Undertaking (LUT). FORM GST RFD-11 opens.¹
In LUT Applied for Financial Year, select the financial year the LUT is for.
Optionally, click Choose File to upload a previous LUT (PDF or JPEG, up to 2 MB).¹
Tick all the self-declaration checkboxes.
Enter the name, address and occupation of the two independent witnesses.
Enter the Place of Filing LUT.
Select the authorised signatory from Name of Primary/Other Authorized Signatory, and enter the Place.
Click SAVE if you want to finish later. Saved drafts are under Services > User Services > My Saved Applications for 15 days.¹²
Click PREVIEW to check the form as a PDF.
Click SIGN AND FILE WITH DSC or SIGN AND FILE WITH EVC, then PROCEED. With EVC, enter the OTP sent to the signatory's registered mobile and email.
The portal generates an Application Reference Number (ARN) and sends it by SMS and email. Click DOWNLOAD to save the acknowledgement.¹

You can see filed LUTs later under Services > User Services > View My Submitted LUTs.²

What do you need before filing an LUT?

Login: your GST portal username and password.
Signature: the authorised signatory's Digital Signature Certificate (DSC), or access to their registered mobile number and email for an Electronic Verification Code (EVC).
Signatory: per the portal FAQs, a working partner, managing director, proprietor, or a person authorised by them or by the company's board.²
Witnesses: name, address and occupation of two independent witnesses.
Previous LUT (optional): a copy as a PDF or JPEG of up to 2 MB.¹²

What documents, deadlines and validity rules apply to an LUT?

An LUT is valid for the financial year in which it is filed, is deemed accepted on ARN generation, and commits you to pay IGST with interest if export payment does not arrive in time.⁴⁵⁸

Rule	What it says	Source
Validity	Valid for the whole financial year in which it is tendered; status changes to "Expired" at year end	Circular 8/8/2017-GST, para 2(b); portal FAQs²⁴
Acceptance	Deemed accepted as soon as the acknowledgement with the ARN is generated online	Circular 40/14/2018-GST⁵
Payment for services	If payment does not arrive in convertible foreign exchange (or in rupees where RBI permits) within one year of the invoice date, or the FEMA period including any RBI-permitted extension, whichever is later, or a further period the Commissioner allows, tax and interest are due within 15 days after that	Rule 96A(1)(b), substituted by Notification No. 12/2024-Central Tax of 10 July 2024⁸
Withdrawal	Export under LUT is withdrawn if tax due under rule 96A(1) is not paid, and restored on payment	Rule 96A(3) and (4); Circular 8/8/2017-GST, para 2(b)⁴⁸

The withdrawal provisions are worded for goods not exported in time.⁴⁸ For example, an LUT for 2026-27 covers invoices dated 1 April 2026 to 31 March 2027.⁴

How do you quote the LUT on export invoices?

Rule 46 of the CGST Rules requires every export invoice under an LUT to carry this endorsement:³

SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX

Rule 46 does not require you to print the LUT's ARN.³ Most exporters still add a line such as:

LUT ARN: [your ARN] dated [date of filing] (FY [year])

Adding it lets a client, bank or tax officer link the invoice to a valid LUT. Update the ARN on your invoice template each April.⁴ For the full layout, see the export invoice format or try the export invoice generator.

What happens if you forget to file the LUT or the LUT is rejected?

If you forget to file the LUT, what you do depends on whether you have already issued export invoices; if an LUT is rejected for ineligibility, it is treated as rejected from the start.⁵⁶

No export invoices yet this year: file the LUT now, before raising the invoice.
Already issued export invoices without tax and without an LUT: file the LUT for the year straight away. CBIC Circular No. 125/44/2019-GST, para 44, says the substantive benefit of zero rating should not be denied where the export is established, and that the delay in furnishing an LUT "may be condoned" and the LUT allowed after the fact, depending on the facts of each case.⁶ This is at the department's discretion, so speak to a chartered accountant about whether to rely on it or to pay IGST on those invoices instead.
Prefer certainty: you can pay IGST on those export invoices and claim a refund of that IGST through FORM GST RFD-01.³⁷ That costs you cash until the refund arrives.
Rejected LUT: if it later turns out that you were not eligible under Notification 37/2017-Central Tax, the LUT can be rejected, and it is then treated as rejected from the start. The portal FAQs also list other statuses an officer can trigger, such as "Pending for Clarification".²⁵

What is the timeline for an LUT?

The timeline for an LUT runs from filing before the first export invoice of the financial year to expiry on 31 March, with the rule 96A payment period running from each invoice date.⁴⁸

When	What happens	Source
Before the first export invoice of the financial year	File FORM GST RFD-11	Circular 8/8/2017-GST⁴
On filing	ARN generated; LUT deemed accepted	Circular 40/14/2018-GST⁵
Up to 15 days after saving	A saved draft stays available	GST portal¹²
One year from the invoice date, or the FEMA period if later	Payment for exported services should be received	Rule 96A(1)(b)⁸
15 days after that period	Tax and interest due if payment has not arrived	Rule 96A(1)(b)⁸
End of the financial year	LUT status changes to "Expired"	Portal FAQs²

What are the common mistakes when filing an LUT?

The common mistakes are filing late in the year, forgetting to renew each April and leaving the ARN on invoice templates unchanged.²⁴

Filing after invoicing: file the LUT before the first export invoice of the year.⁴
Not renewing: the LUT expires at the end of each financial year.²
Stale ARN on invoices: update the ARN on your invoice template each April.⁴
Missing endorsement: every export invoice under an LUT needs the rule 46 wording.³
Losing a draft: saved drafts are kept for 15 days only.¹²

Because the outcome of a late LUT depends on your facts and your jurisdictional officer, confirm the approach with a CA.

How did we verify this?

We checked this page against the sources below on 30 October 2026. Read our methodology or report an error.

Frequently asked questions

Is there a fee to file an LUT on the GST portal?+

The GST portal's LUT filing guide and FAQs do not mention any fee for filing an LUT. You file FORM GST RFD-11 online and sign it with a Digital Signature Certificate or an Electronic Verification Code sent to the authorised signatory.¹² The only inputs are your login, witness details and the signatory.

For how long is a GST LUT valid?+

A GST LUT is valid for the whole financial year in which it is filed, under CBIC Circular 8/8/2017-GST.⁴ On the portal its status changes to Expired at the end of the financial year, so you need a fresh LUT for each new year, filed before that year's first export invoice.²⁴

Does the GST officer have to approve an LUT?+

No physical approval of an LUT is needed. Under CBIC Circular 40/14/2018-GST the LUT is deemed accepted as soon as the acknowledgement with the ARN is generated online. It can later be rejected if you were not eligible, and it is then treated as rejected from the start.⁵

Can an exporter file an LUT without GST registration?+

An exporter cannot file an LUT without GST registration. Rule 96A of the CGST Rules and Notification 37/2017-Central Tax apply to registered persons.⁴⁸ If you are not registered, you are not charging GST at all, so the LUT question does not arise until you register.

Who can be the witnesses in an LUT form?+

FORM GST RFD-11 asks for the name, address and occupation of two independent and reliable witnesses. The GST portal guide and FAQs do not prescribe who the witnesses must be beyond that.¹² Choose two adults you can name accurately, and enter their details exactly as they would write them.

Is the LUT ARN the same as an LUT number?+

The GST portal issues an Application Reference Number (ARN) when you file the LUT, and the LUT is deemed accepted on its generation.¹⁵ Exporters commonly quote this ARN on invoices as their LUT reference, although rule 46 does not require it to be printed on the invoice.³

This page is general information for Indian service exporters, not tax or legal advice. Rules change and outcomes depend on your facts, so confirm with a chartered accountant before acting.

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