Effortless LUT in GST: All registered tax payers who export the goods or services have to furnish Letter of Undertaking in GST RFD-11. Prices Start at INR 1499/- only.

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  • Filing of One Letter of Undertaking with GST authorities

LUT in GST Filing

All you need to know

Benefits and Process of Filing Letter of Undertaking under GST with Simplemyfiling

Filing an LUT or Bond for Exporters:

Under GST, exporters of goods or services have two options to facilitate their supplies:

1. Submit an LUT or Bond (as applicable) to the Commissioner of GST, allowing for exports without paying tax. The exporter can claim a refund of GST paid on inward supplies.

2. Pay IGST on exports and later claim a refund for the same.


Exporters need to submit a Letter of Undertaking in GST RFD-11 form on the GSTN common portal to make exports without payment of IGST. The LUT must be filed online before exporting goods/services.

Benefits of Filing LUT:

1. Validity: Once submitted, the LUT is valid for one year.

2. Compliance Ease: No additional compliance requirements are necessary.

3. Exemption from IGST: IGST does not need to be paid on exports for the duration of the LUT’s validity.

Due Date and Validity of LUT:

A fresh LUT should be filed for each new financial year. The validity of one LUT is for one financial year. For example, if an LUT is filed for FY 2019-20, it expires on March 31, 2020. A fresh LUT needs to be filed for FY 2020-21.

Extension of Time Limit for LUT Filing:

The CBIC has extended the time limit for filing the Letter of Undertaking under GST for FY 2020-21 from March 31, 2020, to June 30, 2020. Exporters can continue making supplies without paying tax under the LUT, provided they furnish FORM GST RFD-11 for 2020-21 by June 30, 2020. The reference number of the LUT for 2019-20 can be quoted in relevant documents.

Why Choose Simplemyfiling for LUT Filing? is a team of highly qualified professionals, including CAs, CSs, lawyers, and business administrators. We offer comprehensive services for filing Letter of Undertaking under GST, along with startup advisory, secretarial compliance, PAN/TAN application, DIN allotment, GST registration, trademark registration, GST/income tax return filing, and more. For a free consultation and to learn about our services, you can contact our compliance manager at 9178663478 or email us at

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