LUT Form

A Letter of Undertaking (LUT) is a declaration in Form RFD-11 that lets an exporter supply goods or services without paying IGST. It is the simpler of the two export routes, avoiding the need to pay tax and then claim a refund. We file it for you online.

Most registered exporters can file a LUT, except those who have been prosecuted for tax evasion above the prescribed amount, who must instead furnish a bond with a bank guarantee. We confirm your eligibility before filing.

A LUT is valid for one financial year and must be furnished afresh at the beginning of each new financial year before you continue exporting under it. We track the renewal so your exports are never exposed.

Exporting under LUT means no IGST is paid on the export, so your working capital is not blocked and you avoid the refund cycle altogether. For regular exporters this is a significant cash-flow advantage, which is why most choose this route.

Without a LUT, you must pay IGST on exports and then claim a refund, which ties up funds and adds a compliance step. Filing the LUT in time keeps your exports zero-rated without paying tax upfront.

No. A LUT is a simple undertaking available to most exporters, while a bond — usually backed by a bank guarantee — is required only for exporters who do not qualify for a LUT. We arrange whichever applies to you.

Book a free consultation and share your export and registration details. We confirm eligibility and file your RFD-11 online so you can export without paying IGST, on a transparent fee.