LUT (Letter of Undertaking) for GST exports

Who can file an LUT

All registered persons who intend to make zero-rated supplies can file an LUT, except those who have been prosecuted for tax evasion above the amount notified. Others must furnish a bond with bank guarantee instead. The LUT is accepted on the portal and an acknowledgment is generated.

Timing and validity

• File it before making the export, ideally before 1 April each year
• It covers supplies in that financial year only; a new LUT is needed each year
• Exports made without a valid LUT may be treated as exports on payment of IGST
• Invoices should mention that the supply is under LUT without payment of IGST

Conditions to keep

Goods must be exported within 3 months of the invoice, and payment for services must be received in convertible foreign exchange or as permitted by the RBI within the time allowed. If these conditions fail, the exporter must pay IGST with interest. Refund of unused ITC on LUT exports is claimed through RFD-01.

Filing steps

On the portal, open the LUT option under user services, select the financial year, enter details of two independent witnesses, and sign with DSC or EVC. Download the acknowledgment and keep its ARN on file for refunds.

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.