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LUT filing for exporters under GST

How do I file a Letter of Undertaking for GST exports?

The Letter of Undertaking in CBIC's prescribed text, filled with your details, with the witness sheet, declaration, authority and a filing checklist.

  • Letter of Undertaking (annexure to FORM GST RFD-11)
  • Witness details for FORM GST RFD-11
  • Self-declaration for a Letter of Undertaking
  • Board resolution or letter of authority, where someone other than the proprietor or a partner signs
  • Filing checklist for FORM GST RFD-11

₹299₹499

Launch price until 30 November. ₹499 after that.

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  • Word to edit and PDF to print, the moment the payment clears
  • Full refund if the documents are not delivered
  • Refund policy

Rule 96A of the CGST Rules, 2017 lets an exporter supply goods or services without paying integrated tax if it furnishes a Letter of Undertaking before the export. The letter is the annexure to FORM GST RFD-11 and is filed on the GST portal. It covers one financial year, and Circular 8/8/2017-GST says to file a fresh one before the first export without IGST after that year ends.

The pack prepares the letter in the text CBIC prescribes, including its own wording, filled with your name, GSTIN and address. It adds the witness sheet, the self-declaration that you have not been prosecuted where the tax evaded exceeds two hundred and fifty lakh rupees, the board resolution or letter of authority if someone other than the proprietor, a partner, the managing director or the company secretary signs, and a checklist for the portal.

Notification 37/2017-Central Tax closes the Letter of Undertaking route to an exporter prosecuted over that amount, who then needs a bond with a bank guarantee of 15 percent of the bond amount. Once filed, an officer who does not accept the letter within three working days is treated as having accepted it. You file it yourself on the portal, or we can file it for you.

Fill in your own

₹299₹499

Launch price until 30 November. ₹499 after that.

You, the exporter

Legal name, as on your GST registration *
Principal place of business *
GSTIN *
You are a *
You export *
Have you been prosecuted under GST law, or an older tax law, in a case where the tax evaded is over ₹2.5 crore? *
Exporters in that position cannot use a Letter of Undertaking and file a bond instead.
Did you file a Letter of Undertaking for an earlier year? *

Who signs

The person signing is the *
Notification 37/2017-Central Tax names these people. Anyone else needs an authority from the proprietor, a partner or the Board.
Name of the person signing *

Witnesses

Two witnesses *

Witness 1

Name *
Address *
Occupation *
Two people other than the person signing. The portal asks for their name, address and occupation.

Date and place

Date you will file it *Today, or any day in the next seven days.
Place of signing *

We keep your answers and number so we can help if you ask. Ask us at any time and we delete them.

BuildWright does documentation, filing and compliance facilitation. This tool works from the rules cited on this page and does not give legal advice. We prepare the documents from your answers; you check, sign and send or file them.

Common questions

What does an LUT cover?

The financial year you choose. Circular 8/8/2017-GST says it runs up to the end of that year, so file a new one before your first export without IGST in the next.

When must I file it?

Before the export. Rule 96A(1) requires the Letter of Undertaking to be furnished prior to export.

What time limits apply after an export under the LUT?

For goods, export within three months of the invoice date or a longer period the Commissioner allows. For services, the payment must reach you in foreign currency within one year of the invoice date, or the period FEMA allows with any RBI extension, whichever is later. Otherwise the IGST with interest falls due within fifteen days.

Who signs the letter?

The proprietor, a partner, the managing director or the company secretary, with two witnesses, in duplicate on your letterhead. Anyone else signs under a board resolution or a letter of authority, which the pack prepares.

Can I see the document before I pay?

Yes. Fill in your details and the page shows the first page of each document with your own answers in it. You pay only if it is what you need.

Can I change the document after I download it?

Yes. Each document comes as a Word file you can edit and a PDF you can print. You can also change your answers and prepare it again before you pay.

What if the payment goes through and the documents do not open?

The page checks the payment again and opens the documents on the same payment, so you are never charged twice. If they still do not arrive, write to us within 7 days and we refund the full amount.

Can you send or file it for me?

Yes. After you download, ask us to take the next step and we handle the sending or filing for you.

Not sure it applies to you?Check with the free Do I Need an LUT? GST Export Checker first. Nothing you enter is stored.

Often needed next

Want this handled for you? Tell us where you stand and we prepare the documents and take the next step for you.