GST & Indirect Tax

LUT Filing for Exporters: Documents, Timing and Common GST Mistakes

Finin2min GST Desk·June 2026·7 min readLUT FILING

LUT is a small portal filing with a large compliance impact. If you are registered under GST and want to export goods or services without paying IGST upfront, you generally need to furnish a Letter of Undertaking in Form GST RFD-11 before making zero-rated supplies under LUT.

Use the GST Rule 42 Common ITC Reversal Calculator to apply these points to your figures or facts.

What LUT Does

LUT allows eligible registered exporters to make zero-rated supplies without payment of integrated tax, subject to conditions. Rule 96A requires the bond or Letter of Undertaking before export. The GST portal user guide states that registered taxpayers having zero-rated supply of goods or services furnish LUT in Form GST RFD-11 through the portal before affecting such supply.

For the connected rule, example or next step, see GST Annual Return GSTR-9 for SMEs: Examples, Documents and Common Mistakes.

Item	What to check	Why it matters
GSTIN status	Registration active and returns substantially clean	Portal filing and refund claims can fail if compliance is broken.
Financial year	LUT should be furnished for the relevant year	Old LUT acknowledgement should not be reused blindly.
Export invoices	Invoice should mention export under LUT / without payment of IGST as applicable	Supports zero-rated treatment and refund trail.
Remittance proof	Keep FIRC/BRC/bank advice or equivalent evidence	Export-of-services condition and refund support.
Authorized signatory	DSC/EVC access and correct signatory details	Avoids last-minute portal filing failure.

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Common LUT Mistakes

Filing LUT after export invoices have already been raised.
Not renewing LUT for the new financial year.
Using LUT even when the transaction does not satisfy export-of-services conditions.
Not matching LUT, invoices, GSTR-1, GSTR-3B and refund claim period.
Keeping payment gateway statements but no foreign remittance evidence.

For the connected rule, example or next step, see GST on Discounts, Schemes and Credit Notes: Examples, Documents and Common Mistakes.

⚠ Practical caution: LUT is not proof that the supply is an export. It is only one compliance step. The export-of-services or export-of-goods conditions still need to be satisfied separately.

Export of Services: Five Conditions to Test

A service is not automatically an export just because the customer is outside India. Under the IGST framework, export of services requires five checks: supplier located in India, recipient located outside India, place of supply outside India, payment received in convertible foreign exchange or permitted Indian rupees, and supplier and recipient not merely being establishments of a distinct person. Miss any one of these checks and the GST position can change completely.

Condition	What to verify	Common evidence
Supplier in India	Your registered place/fixed establishment is in India	GST registration, invoice profile, business address.
Recipient outside India	Customer is located outside India	Contract, purchase order, billing details.
Place of supply outside India	Section 13 result should point outside India	Service classification memo, client scope, evidence of performance.
Payment condition	Foreign exchange / permitted INR receipt	FIRC/BRC, bank advice, remittance note.
Not same establishment	Supplier and recipient are not merely establishments of same person	Group structure, branch/subsidiary analysis.

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Exporting without payment of IGST?Keep LUT, invoice, return and remittance records in one folder before applying for refund.

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Official References Used

This article uses official GST law, GST portal guides and CBIC circulars only. Verify rates, forms and procedural changes before publishing because GST notifications and portal flows can change.

For the connected rule, example or next step, see GST HSN/SAC Code Selection for Small Businesses: Examples, Documents and Common Mistakes.

Frequently Asked Questions

Which form is used for LUT under GST? ▼

LUT is furnished in Form GST RFD-11 on the GST portal, according to the official GST portal user guide.

Should LUT be filed before or after export? ▼

The official framework refers to furnishing LUT before export / before affecting such supply, so exporters should not delay it until refund filing.

Does LUT remove the need for export documentation? ▼

No. Export conditions, invoice trail, return reporting and remittance proof are still required.

Source and review trail

Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.

Primary category: GST & Indirect Tax
Official starting point: www.gst.gov.in

Page source links

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For the connected rule, example or next step, see GSTAT Appeals in 2026: Filing, Documents and Litigation Controls.