What is a LUT and do exporters need one?

Name: Vijay R Singh & Co.
Address: Office No. 4, Vishal CHSL, D Wing, Sir Mathuradas Vasanji Road, Azad Nagar, Opp. Andheri Gymkhana, Andheri East, Maharashtra, 400069, IN
Telephone: +91 98607 23959

CA Vijay R Singh, FCA
Chartered Accountant · ICAI M.No. 153926 · FRN 136869W

Short answerA LUT (Letter of Undertaking) lets an exporter ship goods or services without paying IGST upfront, instead of paying and then claiming a refund. You file it once a year on the GST portal (Form RFD-11) before exporting.

What an LUT does

It lets you export at zero-rate without blocking working capital in IGST that you’d otherwise pay and reclaim.

File yearly before exporting

Submit Form RFD-11 on the portal at the start of each financial year, before your first export of the year.

GST

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Talk to CA Vijay R Singh

Exporting and want your LUT filed? You can message him directly, or book a short call to talk through your situation.

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This answer is general information for businesses, not tax advice. Tax rates, thresholds and forms change with each Finance Act — please confirm the current position for your own facts, or speak to us, before acting.