Letter of Undertaking (LUT)
Also known as: LUT, Form GST RFD-11
A Letter of Undertaking (LUT) is an annual declaration in Form GST RFD-11 that lets an exporter supply goods or services without paying IGST upfront, instead of paying the tax and claiming a refund.
An LUT is filed on the GST portal for each financial year and stays valid for that year only — it must be renewed. Without a valid LUT, a zero-rated supply must be made on payment of IGST, which is then claimed back as a refund, blocking working capital in the meantime.
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General information, not tax, legal or accounting advice. Thresholds and timelines change by notification — confirm applicability with your CA, CS, or lawyer.
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