How to file LUT on the GST portal — step-by-step Form RFD-11 guide
Filing an LUT is done entirely on the GST portal under Services > User Services > Furnish Letter of Undertaking (LUT). You select the financial year, confirm a set of self-declarations, add two witnesses, preview the form, and sign with a DSC or EVC. The portal generates an Application Reference Number (ARN) immediately, and the LUT is deemed accepted once the ARN is issued.
Step 1–3: Login and start the form
Log in to the GST portal with your credentials, navigate to Services > User Services > Furnish Letter of Undertaking (LUT), and select the financial year you're filing for from the dropdown.
Step 4–6: Self-declaration and witnesses
Confirm the self-declaration checkboxes — that you'll complete the export within 3 months of the invoice date, comply with GST law, and pay IGST with interest if the export doesn't happen (see our note on the 3-month condition). Enter names, occupations, and addresses for two independent witnesses, along with the place of filing.
Share your export details and we'll confirm your eligibility before filing anything.
Check my eligibility →Step 7–9: Preview, sign, and get your ARN
Preview the form for accuracy, then sign using a Digital Signature Certificate (for companies and LLPs) or an EVC via OTP (for other entity types). The portal generates the ARN instantly, and per CBIC Circular No. 40/14/2018-GST, the LUT is deemed accepted as soon as the ARN is issued — no separate approval step or waiting period.
What to do with the ARN
Download the acknowledgment for your records, and share it with your accounts or logistics team so future export invoices are raised without IGST from that point onward.
Does someone from the tax department need to approve my LUT before I can use it?
No. Per CBIC Circular No. 40/14/2018-GST, an LUT is deemed accepted as soon as the ARN is generated on the portal. If it later turns out you weren't eligible, the department can reject it retrospectively, but there's no separate approval step that delays your first export.
This article is for general information only. For your specific situation, consult a practicing CA.
Get your GST LUT filed today
Share your export details and our CA will confirm eligibility and file Form RFD-11 on the GST portal.
Start now →