Chartered Accountants in India, working with clients across Europe

LUT Form (RFD-11): Export Without Paying GST | NDSA
LUT · Form RFD-11

Export without paying GST upfront.

A letter of undertaking lets exporters supply goods or services without paying IGST and claiming it back later. It’s filed online each year. Check whether you can file.

RFD-11The form
YearlyRenew each April
Zero-ratedExports
Can you file an LUT?

A guide only. We confirm before filing.

01 · Conditions

Conditions under the LUT.

GoodsExport in time

Goods must leave India within the set period.

ElsePay tax
ServicesGet paid

Payment must be received within the set period.

ElsePay tax
InvoicesQuote LUT

Export invoices say they’re under LUT.

WithReference
RenewalEach year

A new LUT for each financial year.

FileIn April
If conditions aren’t met, tax is payable with interest.
02 · Filing

Filing the LUT.

  1. 1
    Log in

    GST portal

    Services, then User Services.

  2. 2
    Select

    The year

    For which it applies.

  3. 3
    Declare

    Undertakings

    And witnesses.

  4. 4
    Sign

    DSC or EVC

    By the authorised signatory.

  5. 5
    Download

    Acknowledgement

    Keep it on file.

03 · Common myths

LUT myths.

Wherever you live in Europe

Exporters to Europe.

We file LUTs for exporters serving every EU country, Switzerland and Norway.

BerlinMunichFrankfurtHamburgStuttgartAmsterdamRotterdamThe HagueEindhovenBrusselsAntwerpLuxembourgParisLyonToulouseDublinCorkStockholmGothenburgCopenhagenHelsinkiOsloZurichGenevaViennaMilanRomeMadridBarcelonaLisbonPortoWarsawKrakówPragueBudapestBucharestTallinnVilniusAthensValletta
04 · FAQs

LUT questions answered.

What is an LUT?
A letter of undertaking to export without paying GST.
Which form?
RFD-11.
How often?
Every financial year.
Who can file?
Most registered exporters.
Is approval needed?
It’s accepted on filing.
Can service exporters use it?
Yes.
What if payment isn’t received in time?
Pay tax with interest.
Does it cover SEZ supplies?
Yes.
Can it be filed late?
Yes, but file before exports.
Can you file it?
Yes.

Exporting this year? File your LUT.

Tell us your GSTIN and signatory. We’ll file it.

General guidance based on the rules as they stand, including the Income-tax Act, 2025 and the Income-tax Rules, 2026. It is not legal, tax or financial advice for your situation; please contact us before acting on it.