GST LUT Filing
Exporters and SEZ suppliers must file a Letter of Undertaking (LUT) under Form GST RFD-11 before making their first zero-rated supply each financial year. Without an active LUT, you are required to pay IGST upfront and claim it back later — blocking your working capital. We file your LUT before the financial year begins, track its validity, and send you renewal reminders so your exports are never interrupted.
What's Included
Everything you get when you engage BSP Associate for GST LUT Filing.
- Eligibility check — LUT vs Bond assessment
- Form GST RFD-11 preparation and portal filing
- DSC / EVC-based submission for companies and individuals
- LUT certificate download and handover
- Annual renewal reminder before March 31 each year
- Advisory on export invoice format and GSTR-1 reporting
- Guidance on consequences of non-realisation of export proceeds
Documents Required
Have these ready before you reach out — it speeds things up considerably.
Documents You'll Need
Please arrange these before your consultation
- GST registration certificate (GSTIN)
- PAN card of the business entity
- DSC (Digital Signature Certificate) — mandatory for companies and LLPs
- IEC code (Import Export Code) — if applicable for goods exporters
- Previous year's LUT acknowledgment — if renewing
- KYC of authorised signatory
Don't have these? We'll prepare them for you.
BSP Associate can draft and file all of the following
- LUT declaration draft (Form GST RFD-11)
- Export invoice format compliant with GST zero-rated supply rules
- Guidance note on LUT conditions and compliance obligations
Frequently Asked Questions
Common questions about GST LUT Filing.
An LUT is a declaration filed by exporters and SEZ suppliers using Form GST RFD-11. It allows you to supply goods or services to foreign countries or SEZs without paying IGST upfront. In return, you undertake to export within the specified timeframe and comply with all GST export regulations.
BS Balaji
Founder & Principal Consultant
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