FORM GST RFD-11 - Letter of Undertaking for exports without payment of IGST
Before exporting without payment of IGST, the exporter selects the LUT or required bond route and meets its conditions.
Responsible actor: The eligible registered exporter furnishes the LUT through its authorised signatory. Provision: Rule 96A; notification 37/2017-Central Tax; circular 40/14/2018-GST; July 2024 service-realisation amendment.
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
FY 2026–27 LUT model; current rule 96A checked 21 October 2026, including notification 12/2024’s services-realisation change. Prescribed source structure from official 1 January 2022 PartB; online LUT acceptance governed by circular 40/14/2018.
Worked facts and completed entries
Aster, with no prosecution falling within notification 37/2017’s exclusion, selects the LUT route for FY 2026–27 and prepares it on 1 April 2026 before any covered export. Meera Rao is authorised by the fictional board resolution dated 31 March 2026. A worked goods export has invoice ILLUSTRATION-EXP-2026-0915 dated 15 September 2026,50 learning kits valued INR 1,00,000, with confirmed export on 20 September. No bond or bank guarantee is furnished in this eligible LUT branch. No actual ARN, signature or official acceptance is reproduced.
RFD-11 covering particulars
| 1. GSTIN | 29AABCA0000A1ZT |
|---|---|
| 2. Registered-person name | Aster Learning Supplies Private Limited (fictional) |
| 3. Document selected | Letter of Undertaking; Bond not selected |
| Financial year | 2026–27:1 April 2026 to 31 March 2027 |
| Preparation/submission date in the fictional model | 1 April 2026 |
| Reference | ILLUSTRATION-LUT-2026-27-01 — not a portal ARN |
4. Bond/guarantee table — inactive LUT branch
| Serial / bank-guarantee reference | Not applicable — no guarantee under the selected eligible LUT route |
|---|---|
| Guarantee date / amount / bank and branch | Not applicable / nil / not applicable |
| Hard-copy bank-guarantee/bond note | Applies to the bond branch; it is not a physical-submission requirement for an online LUT |
5. Bank-guarantee declarations
Declarations(i)–(iii) concerning security for IGST, guarantee renewal and invocation are not selected because no bond/guarantee is furnished. The LUT obligations below are selected instead. The alternative bond text is preserved in the separate official source; no fake guarantee, bank endorsement or bond execution is created.
Covering-form execution
| Authorised signatory | Meera Rao, authorised director (fictional; unsigned) |
|---|---|
| Status / authority | Director authorised by board resolution ILLUSTRATION-BOARD-LUT-2026 dated 31 March 2026 |
| Date / signature | 1 April 2026 / not executed |
LUT annexure — addressee and undertaking parties
To the President of India, acting through the proper officer. We, Aster Learning Supplies Private Limited (fictional), of 12 Learning Park, Bengaluru, Karnataka 560001, GSTIN 29AABCA0000A1ZT, the undertaker including our successors and assigns, jointly and severally undertake on 1 April 2026 for FY 2026–27 as follows.
LUT clause(a) — performance period
To export the goods or services supplied without payment of integrated tax within the time specified in rule 96A(1). Goods must be exported within three months from invoice or a further period allowed by the Commissioner. For export services, current clause(b) uses one year or the FEMA-allowed period including RBI extension, whichever is later, or a further Commissioner-allowed period; the prescribed fifteen-day tax-payment consequence follows failure within the relevant period.
LUT clause(b) — statutory compliance
To observe all provisions of the Goods and Services Tax Act and rules in respect of the exports. The LUT does not replace actual export evidence, export-of-service conditions, correct invoices/returns or other applicable tax obligations.
LUT clause(c) — failure and interest
To pay the integrated tax on failure to meet the relevant export/realisation condition, together with the prescribed 18% per-annum interest on unpaid tax from invoice date until payment. No breach or resulting tax/interest payment is assumed for the worked goods export that leaves India five days after invoice.
Public-interest and execution declaration
This undertaking is for performance of the export obligations in which the public are interested. This educational model is unexecuted; the undertaking and witnesses do not represent real persons signing or any actual governmental acceptance.
Undertaker and witness particulars
| Undertaker / signatory | Aster Learning Supplies Private Limited (fictional) / Meera Rao, authorised director (fictional) |
|---|---|
| Date / place | 1 April 2026 / Bengaluru |
| Undertaker signature | Not executed |
| Witness1 — name / address / occupation | Nila Sen /11 Learning Avenue, Bengaluru 560001 / operations executive; all fictional |
| Witness2 — name / address / occupation | Vijay Veda /13 Learning Avenue, Bengaluru 560001 / accounts executive; all fictional |
| Witness signatures | Not executed |
| Officer acceptance name/designation/date/signature block | Not executed or represented; there is no real ARN or official approval in this model |
Worked performance and online acceptance evidence
| Goods invoice / date | ILLUSTRATION-EXP-2026-0915 /15 September 2026 |
|---|---|
| Quantity / value | 50 kits / INR 1,00,000 |
| Actual-export date assumed for teaching | 20 September 2026 —5 days after invoice, within the three-month goods period |
| Export proof in a real file | Invoice, shipping bill and actual Customs export confirmation; no fake Customs certificate is reproduced |
| IGST paid on this LUT export | Nil under the selected qualifying export-without-payment route |
| Tax/interest triggered by rule 96A default in this scenario | Nil — the assumed goods export is timely |
| Online LUT acceptance rule | Circular 40/14/2018:deemed acceptance when the online acknowledgement bearing the actual ARN is generated; no physical LUT documents need be submitted for acceptance |
| Authentic ARN in this model | None — illustrative reference is not a generated ARN |
How this form moves the matter forward
- Test the notification 37/2017 prosecution exclusion and select LUT or the required bond route; do not impose an obsolete turnover/foreign-exchange threshold on every LUT applicant.
- Furnish the applicable FY LUT online before the covered export and retain the actual ARN acknowledgement; no physical LUT acceptance packet is required under circular 40/2018.
- Track goods export or services realisation against current rule 96A, retain Customs/bank evidence and take the prescribed tax/interest action on an actual default.
Evidence supporting these entries
- Registration, eligibility and board/signatory authority
- Actual RFD-11 and ARN for the correct financial year
- Invoice, Customs export confirmation and relevant banking/return reconciliation
Additional primary authority: Notification 37/2017-Central Tax,4 October 2017, clauses(i)–(iii):registered-person LUT eligibility, prosecution/tax-evaded exclusion above INR 250 lakh, FY/signatory and withdrawal/restoration.
Additional primary authority: Circular 40/14/2018-GST,6 April 2018, paragraph 2(c)–(e):online RFD-11, ARN-based deemed LUT acceptance and no physical LUT submission.
Additional primary authority: Notification 12/2024-Central Tax,10 July 2024, paragraph 20, PDF pages 7–8:replacement rule 96A(1)(b), later one-year/FEMA including RBI-extension period; GSTR-1A transmission.
Period and legal consequences
The ordinary goods period is three months with the specified Commissioner extension route. Since notification 12/2024, export-services realisation is not invariably limited to one year:the later FEMA/RBI-allowed period is included. The example selects goods and does not assert that a LUT alone proves zero-rating, export completion or refund entitlement.
Primary source and exact locator
Official notified form source: PDF pages 298-300; printed pages 292-294.
CGST Act and government-hosted Act and Rules compilation - Rule 96A; notification 37/2017-Central Tax; circular 40/14/2018-GST; July 2024 service-realisation amendment. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The eligible registered exporter furnishes the LUT through its authorised signatory. Before exporting without payment of IGST, the exporter selects the LUT or required bond route and meets its conditions.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Registration, eligibility and board/signatory authority; Actual RFD-11 and ARN for the correct financial year; Invoice, Customs export confirmation and relevant banking/return reconciliation.