ComplyKart Services
LUT Filing — Filed On Time, Without the Last-Minute Panic
A Letter of Undertaking lets you export without paying IGST upfront — but it must be filed before the financial year's first shipment, and it lapses every March. We file it in RFD-11 and make sure the renewal never slips.
CA/CS-guided review
Your documents and structure are checked before anything is filed.
Written scope first
Inclusions and payable charges are explained before work begins.
Support till it’s done
One team owns your filing, from the first call to the final handover.
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A quick snapshot of the work so far.
Fees
Fees and packages for LUT Filing
Every requirement is a little different, so we quote after a short discussion — the consultation itself is free.
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LUT Filing
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LUT Filing Package Inclusions
- Letter of Undertaking (RFD-11) filing for export without IGST
- Eligibility check and witness documentation
- LUT ARN generation and validity tracking
- Renewal reminders before the financial year-end
- Acknowledgement shared on email and WhatsApp
Overview
What LUT filing actually does
LUT (Letter of Undertaking) is filed in Form RFD-11 on the GST portal by exporters.
It allows export of goods/services and supplies to SEZ without payment of IGST.
The LUT is valid for one financial year and must precede the exports it covers.
Without it, you pay IGST on exports and claim it back later as a refund — tying up working capital.
Benefits
Why exporters file LUTs through us
Open each benefit to see what it means for you.
Export without blocking cash
With a valid LUT, you export without paying IGST and without blocking working capital in refund queues. We file it before your first shipment of the year.
Filed in RFD-11, valid for the FY
LUTs are filed in Form RFD-11 on the GST portal and are valid for the financial year. We file on time and track the acknowledgement.
Eligibility checked first
A rejected LUT means IGST on every export till it is fixed. We check the eligibility conditions — including the prosecution bar — before filing.
Aligned with your refund claims
LUT and refund claims are linked — exports under LUT feed your RFD-01 applications. We keep both consistent so refunds don't stall.
Documents
Documents required for LUT Filing (Letter of Undertaking)
Clear, current documents matter more than a long checklist. Names, dates of birth and addresses should match across records.
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Business and export credentials
LUT-specific declarations
Process
LUT Filing (Letter of Undertaking) process — step by step
You’ll see each stage, what’s pending and what we need from you — so filings don’t bounce back.
Step 1 of 5
1. Understand what the LUT does — export without paying IGST
A Letter of Undertaking lets an exporter supply goods or services abroad without paying IGST upfront. It is filed for a financial year and must be in place before the export invoices go out.
2. File Form GST RFD-11 online
File Form GST RFD-11 on the GSTN portal with the IEC, export details, witness particulars and declaration. An ARN is generated on submission.
3. Get acceptance — typically 1–3 working days
The jurisdictional officer accepts the LUT — typically within 1–3 working days for a clean application — and issues the LUT number with its validity period.
4. Use the LUT number and renew yearly
Quote the LUT number on every export invoice and shipping bill during the year, and file a fresh LUT each financial year before the first export of the year.
5. Track realization and keep shipping proof
Track that export proceeds are realized within the FEMA timelines and keep shipping bills with Bank Realization Certificates filed — an LUT export without realized proceeds invites questions later.
Why ComplyKart
Why ComplyKart for this
You should know who’s doing what. Open a stage to see how the work is shared.
Renewals never slip
LUT is a small filing with an outsized cost of failure — one missed April renewal means IGST on every shipment. We calen...
Tied to your export compliance
Your LUT, your export refunds, your GSTR-1 — handled by one GST team, so the export figures agree everywhere.
Filed on facts, not hope
Eligibility declarations on an LUT are serious. We check the conditions properly rather than filing on hope.
Renewals never slip: LUT is a small filing with an outsized cost of failure — one missed April renewal means IGST on every shipment. We calendar it and chase it.
If a founder or investor is outside India
Foreign ownership is possible in many sectors, but it adds document authentication, banking and FEMA work. Set the route before funds move.
Plan before you start
- Check whether your sector permits automatic-route foreign investment
- Confirm the Indian resident director arrangement
- Map ownership, beneficial ownership and pricing
- Allow time for apostilled or consularised documents
Plan for after setup
- Receive funds through permitted banking channels
- Complete RBI/FEMA reporting and keep the bank evidence
- Coordinate tax and ongoing compliance advice early
FAQ
Frequently asked questions
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A Letter of Undertaking filed on the GST portal that lets you export goods or services without paying IGST. The alternative is paying IGST and claiming it back as a refund.
One financial year. It must be filed before you start exporting in the new year — exports made before the LUT is accepted don't get the benefit.
Exporters who haven't been prosecuted for tax evasion above the prescribed threshold. We verify this condition before filing, because a wrong declaration has consequences.
Then you pay IGST on the exports and claim it as a refund through RFD-01. It works, but your money sits with the department in the meantime. Most regular exporters prefer the LUT.
Yes — SEZ supplies can also be made under LUT. The filing covers both exports and supplies to SEZ units.
File a fresh LUT for the new financial year before exporting. There is no auto-renewal — this is the single most common LUT mistake we see.
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What clients say about working with us
Real stories from businesses we've worked with.
Our Trademark was applied in all the classes with a short span of time by Complykart Trademark Experts and I can say the level of expertise and commitment they carry is remarkable. It's an A+ from my side. We are now sticking to ComplyKart only.
I found the professionalism of the staff at complykart.com, a pleasure to work with. As a foreigner to India, they took the time to explain the documentation and assisted in every question I raised. I was pleased that complykart.com made it easy for my Business.
Trust, Commitment, Dedication and responsiveness are the best things with ComplyKart. Thanks for handling our Merger assignment with so much care. After my business disputes, complykart handles all things with own sense of understanding.
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Sources & how we keep this page accurate
Primary sources we refer to:
- Ministry of Corporate Affairs (MCA)
- GST Portal
- Income Tax Department
- IP India (Trademark / Patent / Copyright)
Last verified: 4 October 2026
Compliance rules change. If something on this page looks outdated, tell us on WhatsApp and we'll fix it — and your filing will always follow the current rules, not just what's written here.
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