File Form GST RFD-11 to Execute Zero-Rated Supplies Without Paying Output IGST
Exporters of goods and services, freelance professionals, software development firms, and SEZ suppliers can legally export from India without paying Integrated GST (IGST) at the time of export by furnishing a valid Letter of Undertaking (LUT). Under Rule 96A of the CGST Rules, filing an LUT eliminates the long-drawn process of paying 18% or 12% IGST upfront and then waiting months for GST refunds. A single LUT registration covers an entire Financial Year and applies to all export shipments, software billing, overseas consultancy, and supplies made to Special Economic Zone (SEZ) developers. SetCorpTax prepares, validates, and files your Form GST RFD-11 on the official GST portal within hours, delivering an official Application Reference Number (ARN) receipt directly to your inbox.
Why LUT Filing is Essential for Exporters & Service Providers
Under Indian GST law, all exports of goods and services qualify as “Zero-Rated Supplies.” However, to claim zero-tax treatment at the point of invoice generation, an active Letter of Undertaking (LUT) must be on record before initiating the shipment or raising an international service invoice.
Without an active LUT, exporters are forced into the “Payment of Tax with Refund” route, which locks away working capital in tax payments until refunds are credited back. Filing your LUT online frees up liquidity, eliminates customs friction at ICEGATE, simplifies foreign inward remittance reconciliation with authorized dealer banks, and ensures strict compliance with foreign trade regulations. SetCorpTax verifies your GST status, coordinates witness declarations, and files your annual LUT to keep your export operations running without administrative hurdles.
How Your Letter of Undertaking is Processed
Submit Basic Details
Provide your GSTIN login credentials or GST Certificate, authorized signatory details, and identity proofs for two independent witnesses.
Drafting & Online Filing
Our GST experts draft the official Letter of Undertaking (Form GST RFD-11), link the primary bank accounts, attach witness records, and submit on the GST portal.
Immediate ARN Confirmation
We authenticate the submission via DSC or EVC OTP and deliver your official GST Acknowledgement Receipt (ARN) for immediate zero-tax international billing.
Eligible Entities Under the Zero-Rated Export Scheme
SaaS, IT & Software Exporters
Physical Goods Exporters
Freelancers & Consultants
Supplies to SEZ Units & Developers
Cross-Border E-Commerce Sellers
Annual LUT Renewal Filings
Protect Working Capital Through Fixed, Clear Compliance Packages
Standard Individual LUT
₹499* (Facilitation Fee)
Tailored for sole proprietors, freelancers, and individual consultants exporting digital or physical services.
Preparation & Drafting of Form GST RFD-11
Aadhaar-Linked EVC OTP Online Authentication
Delivery of Official ARN Receipt & Validated LUT Copy
Company / LLP LUT Filing
₹999* (Professional Pack)
Comprehensive filing track for Private Limited companies, LLPs, and Partnerships requiring DSC authorization.
Full Preparation & Witness Verification Drafting
Class 3 DSC Token Authentication on GST Portal
ICEGATE Linking Assistance & Lifetime Document Storage
LUT + Annual GST Export Advisory
₹2,999* (Complete Enterprise)
End-to-end export setup covering LUT registration, ICEGATE export verification, and BRC/FIRC tracking guidance.
Annual LUT Filing & Priority ARN Processing
Export Invoicing Format & Zero-Rated GST Compliance Review
Dedicated Indirect Tax CA for Cross-Border Advisory
10K+
Startups Registered
Successfully incorporating and scaling ambitious businesses across all states in India.
15 Days
Average Timeline
Rapid digital processing that bypasses legacy red tape to deliver quick certifications.
99.6%
Name Approval Rate
Driven by thorough pre-checks against Ministry of Corporate Affairs and Trademark databases.
F.A.Q.
Frequently Asked Questions Regarding Letter of Undertaking (LUT)
A Letter of Undertaking (LUT) is a formal document filed in Form GST RFD-11 on the GST portal by registered taxpayers who wish to export goods or services without paying Integrated Goods and Services Tax (IGST).
An LUT is valid for the duration of the Financial Year in which it is submitted (from 1st April to 31st March of the following year). A fresh LUT must be filed for each subsequent financial year prior to executing zero-rated export shipments.
The documentation is simple: GST Registration Certificate, IEC (Import Export Code) copy for goods exporters, PAN of the business entity, and identity details (name, occupation, and residential address) for two independent witnesses.
Yes. Providing services to clients located outside India where payment is received in convertible foreign exchange qualifies as an “Export of Services” under GST law. Filing an LUT allows service exporters to issue international invoices without levying 18% IGST.
If exports are made without filing an LUT, the supplier must pay output IGST on the transaction and subsequently claim a refund through standard GST refund mechanisms.
Any registered taxpayer who has been prosecuted for tax evasion offenses under the CGST Act, IGST Act, or other existing laws where the evaded tax amount exceeds ₹2.5 Crores is barred from the LUT facility and must export goods only by executing an export bond.