How Do You File an LUT for Export of Services on the GST Portal?
- Author:
- Manoj Sharma
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- Editorial team
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Short answer
You file an LUT for export of services on the GST portal in Form GST RFD-11 under Services, User Services, Furnish Letter of Undertaking (LUT). You select the financial year, add two witnesses, accept the declarations and sign with DSC or EVC. The LUT must be filed before export and is valid for that financial year.
| Applies to | Governed by | Deadline | Penalty | Last verified |
|---|---|---|---|---|
| GST-registered exporters of goods or services, and suppliers to SEZ units or developers, who supply without paying IGST | CGST Rule 96A, Form GST RFD-11, Notification 37/2017-Central Tax and Circular 8/8/2017-GST | Before the first export of the financial year; valid until the end of that financial year | Tax with interest under section 50 if export payment is not received in time; LUT facility withdrawn until paid | 6 Oct 2026 |
What is an LUT for export of services under GST?
An LUT (Letter of Undertaking) is a declaration in Form GST RFD-11 that lets a registered person export goods or services without paying IGST. In it, the exporter undertakes to pay the tax with interest if the export conditions are not met in time.
- Legal basis: CGST Rule 96A(1) requires a bond or LUT in Form GST RFD-11 to be furnished prior to export, to the jurisdictional Commissioner.
- Zero rating: Exports are zero-rated supplies under section 16 of the IGST Act, and section 16(3) allows a refund of unutilised input tax credit on supplies made under bond or LUT.
- Export of services: A supply counts as export of services only if, among other conditions, payment is received in convertible foreign exchange or in rupees where RBI permits (IGST Act, section 2(6)).
- Invoice wording: Export invoices under LUT must carry the endorsement 'Supply meant for export/supply to SEZ unit or SEZ developer for authorised operations under bond or letter of undertaking without payment of integrated tax' (CGST Rule 46).
For the wider picture of how GST treats cross-border work, see GST on export of services and what is an LUT.
Who can file an LUT for export of services on the GST portal?
Any GST-registered person who wants to export goods or services without paying IGST can file an LUT. The exception is a person prosecuted for an offence where the tax evaded exceeds ₹250 lakh, who must furnish a bond instead.
| Entity type | Applicable | Why | Best for |
|---|---|---|---|
| GST-registered freelancer or consultant | Yes | LUT is open to all registered persons exporting without IGST (Circular 8/8/2017-GST, para 2(a)) | Service exporters who want to avoid paying IGST and claiming it back |
| Company or LLP exporting services | Yes | Signed by the primary or any other authorised signatory using DSC or EVC (GST portal FAQ) | Firms with regular monthly exports |
| Supplier to an SEZ unit or developer | Yes | Rule 96A(1) applies to zero-rated supplies to SEZs (Rule 96A(6)) | Domestic suppliers billing SEZ clients |
| Person prosecuted where tax evaded exceeds ₹250 lakh | No, bond needed | Must furnish a bond with a bank guarantee of 15% of the bond amount (Circular 8/8/2017-GST, para 2(f)) | Cases where the LUT route is closed |
| Person not registered under GST | No | The GST portal form is available only to registered taxpayers who log in (GST portal manual) | Check whether GST registration is needed first |
How do you file an LUT in Form GST RFD-11 on the GST portal?
You file the LUT online from the GST portal dashboard, and the process takes a few minutes if your signatory's DSC or EVC is ready. The steps below follow the official GST portal manual.
- Log in to www.gst.gov.in with your credentials.
- Go to Services, User Services, Furnish Letter of Undertaking (LUT). Form GST RFD-11 opens with your GSTIN and name filled in.
- Select the financial year from the 'LUT Applied for Financial Year' list.
- Optionally upload a previous manually filed LUT (PDF or JPEG, up to 2 MB).
- Tick the self-declaration checkboxes.
- Enter the names and addresses of two independent and reliable witnesses.
- Enter the place of filing and select the authorised signatory.
- Click SAVE to keep a draft, or PREVIEW to check the PDF version.
- Click SIGN AND FILE WITH DSC or SIGN AND FILE WITH EVC, then PROCEED. For EVC, enter the OTP sent to the registered mobile number and email.
- Note the ARN shown on screen and sent by email and SMS, then click DOWNLOAD to save the acknowledgement.
Does the tax officer have to approve an LUT filed on the GST portal?
An LUT should be accepted within three working days of receipt, and if not, it is deemed accepted (Circular 8/8/2017-GST, para 2(e)). The portal shows statuses such as Submitted, Approved, Rejected and Deemed Approved.
- Check status under Services, User Services, View My Submitted LUTs (GST portal FAQ).
- A self-declaration that you have not been prosecuted is accepted, with any checks done later (Circular 8/8/2017-GST, para 2(d)).
How long does a saved LUT draft stay on the GST portal?
A saved LUT application can be retrieved for 15 days from Services, User Services, My Saved Applications (GST portal FAQ). After that, start a fresh form.
What if the LUT option is disabled for your GSTIN?
Tax officials can disable LUT filing for a taxpayer. The portal has no request option to re-enable it, so you contact the LUT processing officer directly (GST portal FAQ).
- Under Rule 96A(4), a withdrawn facility is restored immediately once the amount due is paid.
How do you renew an LUT for the next financial year?
There is no separate renewal form. You file a fresh Form GST RFD-11 and select the new financial year, because an LUT is valid only for the year in which it is tendered (Circular 8/8/2017-GST, para 2(b)).
- The portal marks an LUT as Expired at the end of its financial year (GST portal FAQ).
- If you get a new GSTIN after territorial reorganisation, file a fresh LUT for the rest of the year.
What documents, deadlines and conditions apply to an LUT for export of services?
The LUT needs no attachments beyond the online form, two witnesses and a signatory's DSC or EVC. The conditions that matter are the filing timing, the yearly validity and the Rule 96A payment window.
| Item | Requirement | Source | Best for |
|---|---|---|---|
| Form | Form GST RFD-11, filed online | Rule 96A(1) | All exporters using the LUT route |
| Witnesses | Name and address of two independent and reliable witnesses | GST portal manual | Sole proprietors and small firms preparing to file |
| Signature | Primary or other authorised signatory, by DSC or EVC | GST portal FAQ | Companies and LLPs with several signatories |
| Previous LUT upload | Optional, PDF or JPEG up to 2 MB | GST portal manual | Exporters who filed a manual LUT earlier |
| Validity | Whole financial year in which tendered | Circular 8/8/2017-GST, para 2(b) | Planning the yearly filing |
| Payment window for services | Tax with interest due within 15 days after one year from invoice, or the FEMA period with any RBI extension, whichever is later, if payment is not received | Rule 96A(1)(b) | Service exporters with slow-paying clients |
| Bond instead of LUT | Bond with 15% bank guarantee, for prosecuted persons above ₹250 lakh | Circular 8/8/2017-GST, para 2(f) | Exporters not eligible for LUT |
What happens if you export services without a valid LUT?
Without a valid LUT, an export cannot be made without paying IGST under the Rule 96A route. If you do have an LUT but the export payment is not received in time, you owe the tax with interest and the LUT facility is withdrawn until you pay.
- IGST due: Exports made without a bond or LUT fall outside Rule 96A, so IGST is payable on them, with the option of a refund under IGST Act section 16.
- Interest: Where service payment is not received within the Rule 96A window, tax is payable with interest under section 50(1) of the CGST Act (Rule 96A(1)).
- Withdrawal: If the amount is not paid, the LUT facility is withdrawn and the amount is recovered under section 79 (Rule 96A(3)).
- Interim exports: While the facility is withdrawn, exports must be on payment of IGST or under a bond with bank guarantee (Circular 8/8/2017-GST, para 2(b)).
File Form GST RFD-11 for the current financial year before the next export invoice. If the facility was withdrawn, pay the amount due with interest; Rule 96A(4) restores it immediately on payment. For refunds of input tax credit, see GST refund on export of services.
What is the timeline for filing and using an LUT for export of services?
The LUT timeline starts before your first export of the financial year and ends when the year closes. The Rule 96A payment window then runs separately for each invoice.
| Step | Trigger event | Due date | Filed where | Best for |
|---|---|---|---|---|
| File LUT | Planned export without IGST | Prior to export (Rule 96A(1)) | GST portal, Form GST RFD-11 | New exporters and new financial years |
| Acceptance | LUT submitted | Within 3 working days, else deemed accepted (Circular 8/8/2017-GST, para 2(e)) | Jurisdictional tax officer, status on portal | Checking whether you can invoice without IGST |
| Saved draft | Form saved without filing | Retrievable for 15 days (GST portal FAQ) | GST portal, My Saved Applications | Filers waiting for a signatory |
| Realise service payment under FEMA | Date of invoice | 9 months; 12 months if invoiced or settled in rupees (FEMA Regulation 5) | Your AD bank account | Every service exporter |
| Pay tax if payment not received | Date of invoice | 15 days after one year, or the FEMA period with RBI extension, whichever is later (Rule 96A(1)(b)) | GST payment on the portal | Exporters with overdue receivables |
| LUT expiry | End of financial year | 31 March; status changes to Expired (GST portal FAQ) | GST portal | Planning the next year's filing |
What are the common mistakes when filing an LUT on the GST portal?
- Late filing: Issuing the first export invoice of April before the new year's LUT is filed, even though Rule 96A requires it prior to export.
- Wrong year: Selecting the current year when the exports relate to the next one, or the reverse, in the financial year dropdown.
- Missing endorsement: Leaving out the Rule 46 endorsement on export invoices issued under LUT.
- Dependent witnesses: Naming the signatory or a person who is not independent, when the form asks for independent and reliable witnesses.
- Ignored ARN: Not downloading the acknowledgement or not checking for a Rejected or Pending for Clarification status after filing.
- Unpaid invoices: Losing track of invoices not paid within the Rule 96A window, which can lead to tax, interest and withdrawal of the facility.
How did we verify this?
Every rule, deadline and form on this page is linked to its official source, checked on the dates below.
- Central Goods and Services Tax Rules, 2017: Rule 96A (Export of goods or services under bond or Letter of Undertaking), Sub-rules (1)(a), (1)(b) as substituted by Notification 12/2024-CT dated 10.07.2024, (3), (4), (6) (checked 6 Oct 2026)
- CBIC Circular No. 8/8/2017-GST dated 4 October 2017: Clarification on issues related to furnishing of Bond/LUT for exports, Paras 2(a) eligibility, 2(b) validity, 2(d) self-declaration, 2(e) three working days, 2(f) bond with 15% bank guarantee; refers to Notification 37/2017-Central Tax dated 4 October 2017 (checked 6 Oct 2026)
- GST Portal user manual: Furnishing of Letter of Undertaking, Filing steps, upload limits, DSC/EVC signing, ARN (checked 6 Oct 2026)
- GST Portal FAQs: Furnishing of Letter of Undertaking for Export of Goods or Services, Eligibility, signatory, statuses including Deemed Approved and Expired, saved drafts, disabled filing, new GSTIN (checked 6 Oct 2026)
- Integrated Goods and Services Tax Act, 2017: Section 16 (Zero rated supply), Section 16(1) and 16(3) (checked 6 Oct 2026)
- Integrated Goods and Services Tax Act, 2017: Section 2 (Definitions), Section 2(6), definition of export of services (checked 6 Oct 2026)
- Central Goods and Services Tax Rules, 2017: Rule 46 (Tax invoice), Proviso on endorsement for export invoices under bond or LUT (checked 6 Oct 2026)
- Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, Notification FEMA 23(R)/2026-RB, amended up to 22 September 2026, Regulation 5(1)(a) and first proviso; in force from 1 October 2026 (checked 6 Oct 2026)
Frequently asked questions
Is an LUT mandatory for exporters of services under GST?
An LUT is needed only if you want to export without paying IGST. Rule 96A requires a bond or LUT in Form GST RFD-11 before such exports. If you do not file one, you can still export by paying IGST and then claim a refund under section 16 of the IGST Act.
Can you file an LUT in Form GST RFD-11 after exports have started?
Rule 96A says the bond or LUT must be furnished prior to export. Exports invoiced before the LUT is filed are not covered by it. If you missed it, file the LUT immediately for the current financial year and take advice on how to treat the invoices already issued.
Does an LUT on the GST portal need a stamp paper or notary?
The online Form GST RFD-11 is signed with a DSC or EVC, and the GST portal manual does not ask for stamp paper or a notary. Circular 8/8/2017-GST requires stamp paper only for a bond, which applies to persons prosecuted for tax evasion above ₹250 lakh.
Who can be a witness in an LUT filed in Form GST RFD-11?
The form asks for the name and address of two independent and reliable witnesses. The GST portal manual does not list further conditions. In practice, choose adults who are not the authorised signatory and can be identified if the tax office asks. Check with your jurisdictional office if unsure.
Does an LUT for export of services need to be filed for each GSTIN?
Form GST RFD-11 is filed from the logged-in GSTIN, and the portal fills in that GSTIN automatically. A business with registrations in several states files from each GSTIN that makes zero-rated supplies. The GST portal FAQ also asks for a fresh LUT when a new GSTIN is issued after territorial reorganisation.
What does Deemed Approved mean for an LUT on the GST portal?
Deemed Approved means the tax officer did not act on the LUT within three working days. Circular 8/8/2017-GST says an LUT not accepted within three working days of submission is deemed accepted. You can then issue export invoices without IGST under that LUT.
Can an LUT be used for supplies to an SEZ unit?
Yes. Rule 96A(6) applies the bond or LUT provisions to zero-rated supplies of goods or services to a Special Economic Zone developer or unit. Supplies of services to SEZs under LUT are permitted on the same lines as exports, as clarified in Circular 8/8/2017-GST.