GST RFD-11: Letter of Undertaking for exports and SEZ supplies

Why exporters file RFD-11

Exports and SEZ supplies are zero-rated. You can either pay IGST and claim refund, or supply without paying tax under an LUT and claim refund of the accumulated ITC. The LUT route avoids blocking working capital in IGST, which is why most service exporters and many goods exporters use it.

Who can furnish an LUT

Any registered person can file an LUT unless they have been prosecuted for an offence involving tax evasion of Rs. 250 lakh or more. Persons not eligible for an LUT must furnish a bond, with bank guarantee if required, through the same form.

Conditions you undertake

By filing the LUT you agree to complete the export within a set period or pay the tax with interest. Under Rule 96A:

• Goods must be exported within three months from the date of the invoice, or within such extended period as is allowed
• For services, payment must be received in convertible foreign exchange, or in Indian rupees where permitted by the RBI, within one year from the invoice date, or any extended period
• If not, the IGST is payable with interest at 18% within 15 days after expiry of that period

Filing tips

File the LUT at the start of each financial year, before the first export invoice of that year. The form is signed electronically and the acknowledgement is generated on the portal; download and keep it, and mention the LUT reference on export invoices.

Export invoices under LUT should carry the endorsement that the supply is meant for export or SEZ under LUT without payment of IGST. A professional can file the LUT and set up the matching refund claims each period.

Get it handled for you

Refund stuck or rejected? We rebuild the claim, reply to deficiency memos and follow up with the refund officer in writing. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.