A registered exporter who wants to bill an export, or a supply to an SEZ, without paying IGST files a Letter of Undertaking in FORM GST RFD-11 before the export. Check where you stand.
Who this is for
GST-registered exporters of goods or services, freelancers billing clients abroad, and suppliers to SEZ units.
What the free answer tells you
Whether you need a Letter of Undertaking, a bond or neither, the financial year it covers and the date to file the next one.
See an example, the time it takes and what comes after
Example
A registered design studio billing a UK client without IGST in October 2026 needs an LUT for 2026-27, which runs to 31 March 2027.
What you can get after
The LUT filing pack: the Letter of Undertaking in the prescribed text with your details, the witness sheet, a self-declaration and a filing checklist.
How long it takes
Under a minute. Four taps.
What happens next
Download the renewal date to your calendar. Nothing you enter is stored.
BuildWright does documentation, filing and compliance facilitation. This tool works from the rules cited on this page and does not give legal advice. Based on rule 96A of the CGST Rules, Notification 37/2017-Central Tax and CBIC Circular 8/8/2017-GST as they stand today.
Want the LUT filed and your export invoices kept right all year? We handle it.