GST LUT for Export Without Payment of IGST: Form RFD-11 Filing Checklist

What has changed

Exporters making zero-rated supplies without payment of integrated tax can use a Letter of Undertaking (LUT), subject to the GST law and prescribed conditions. The GST Portal provides Form GST RFD-11 for furnishing the LUT for the relevant financial year.

Where is LUT filed?

After logging in to the GST Portal, navigate to Services > User Services > Furnish Letter of Undertaking (LUT). Form GST RFD-11 is displayed and the taxpayer selects the financial year for which the LUT is being furnished.

What information is required?

The portal requires the taxpayer to complete the prescribed declarations and provide the name, address and occupation of two independent and reliable witnesses. Where the portal asks for the previous LUT, the upload must be PDF or JPEG and the GST Portal manual states a maximum file size of 2 MB.

Why the financial year matters

The LUT is furnished for a selected financial year. Exporters should therefore check that the LUT applicable to the current financial year has been furnished before relying on the LUT route for zero-rated supplies without payment of integrated tax.

Practical LUT filing checklist

- Select the correct financial year: verify the year displayed in Form GST RFD-11.

- Keep the previous LUT ready: where applicable, retain it in an accepted upload format.

- Complete the declarations carefully: do not treat the filing as a simple document upload.

- Enter witness details: keep the names, addresses and occupations of two independent and reliable witnesses available.

- Save the acknowledgement: retain the portal-generated filing record with the export compliance file.

LUT does not replace other export compliance

Furnishing an LUT is only one element of the GST framework for zero-rated supplies. Exporters must still ensure correct invoicing, return reporting and fulfilment of the conditions applicable to the export of goods or services. Refund claims, where relevant, have their own documentation and portal processes.

Key takeaway

Form GST RFD-11 allows eligible exporters to furnish an LUT through the GST Portal for a selected financial year. The practical control is simple: file for the correct year, complete the declarations and witness details accurately, preserve the acknowledgement and separately maintain the records needed for export reporting and any refund claim.