LUT in GST: Meaning, Eligibility & Online Form RFD-11 Filing SOP
July 24, 20268 min readAkib Husain
LUT in GST: Meaning, Eligibility & Online Form RFD-11 Filing SOP
Complete guide for Indian exporters and service providers on filing Letter of Undertaking (LUT) online to enable zero-rated exports without upfront IGST payments.
Who is this for: GST Export Rules
Quick Answer: How to Export Without Tax Using GST LUT?
File Form GST RFD-11 online via User Services on the GST portal before the start of each financial year. An LUT allows zero-rated exports of goods or services without paying IGST upfront, preserving working capital.
- LUT is valid for 1 full financial year (April 1 to March 31).
- Filing Form RFD-11 requires 2 independent witnesses and EVC/DSC signature.
- Eliminates working capital blockage from IGST refund waiting cycles.
- TallyPrime configures LUT numbers to print automatically on export invoices.
1. Step-by-Step Online LUT Filing SOP (Form RFD-11)
- Log in to GST Portal: Go to Services > User Services > Furnish Letter of Undertaking (LUT).
- Select Financial Year: Choose the upcoming fiscal year for zero-rated export coverage.
- Provide Witness Details: Enter names, occupations, and addresses of 2 independent witnesses.
- Sign and Submit: Authorize with DSC or Aadhaar EVC to generate your instant ARN acknowledgment.
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Akib HusainExpert Reviewer
Founder & Chief Architect of TrulyInvoice
Last Verified: July 24, 2026
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