LUT stands for Letter of Undertaking. It is a declaration that exporters under GST can file goods or services without having to pay taxes.
LUT is required when exporters want to make zero-rated exports under GST.
LUT for FY 2025-26 Now Open for Filing
The functionality to file LUT (Letter of Undertaking) for FY 2025-26 is now available on GST Portal.
Eligibility
All registered taxpayers who were engaged in the export of goods or services, it is mandatory to provide a Letter of Undertaking (LUT) using the Form GST RFD-11.
How to file LUT on GST Portal?
Exporters can file LUT electronically on the GST Portal.
- First log in to the GST portal.
- Navigate to Services > User Services > Furnish Letter of Undertaking.
- Fill out the form (GST RFD-11) and submit it.
Note: LUT must be filed before exporting goods/services.
How to download LUT certificate?
After submitting the LUT, a LUT Certificate is issued.
Steps to Download:
- Log in to the GST Portal.
- Go to the Services tab and select User Services.
- Access View Submitted LUT and download the certificate.
The LUT Certificate serves as proof of LUT filing and exemption from IGST on exports.