complete guide to
GST LUT filing
14 expert articles on the GST Letter of Undertaking — Form RFD-11. Eligibility, documents, the online filing process, validity and renewal, and export compliance for goods, services, and SEZ suppliers. Written and reviewed by a practising CA.
File Your LUT with Shunya →What is a GST LUT (Letter of Undertaking)? Form RFD-11 explained
What Section 16 of the IGST Act and Form RFD-11 are, and how an LUT lets you export without paying IGST upfront.
Read →Who is eligible to file a GST LUT? Eligibility criteria explained
Which exporters and SEZ suppliers qualify, and the one disqualifying condition — prior prosecution above ₹2.5 crore.
Read →Documents required for GST LUT filing (Form RFD-11)
The GST registration certificate, PAN, signatory ID, and witness details you need before you file.
Read →How to file LUT on the GST portal — step-by-step Form RFD-11 guide
The exact steps on the GST portal, from Services > User Services to the ARN you get at the end.
Read →GST LUT validity and renewal — the 31 March deadline explained
Why an LUT only lasts one financial year, and what happens if you file it mid-year instead of on time.
Read →LUT vs Bond with bank guarantee — what's the difference under GST
Why most exporters use an LUT, and when the older bond-plus-bank-guarantee route still applies.
Read →Exporting without a GST LUT — paying IGST and claiming it back
The alternative to an LUT: pay IGST on every invoice, then file Form RFD-01 to get it refunded.
Read →Penalty for not exporting within 3 months of a GST LUT invoice
What the RFD-11 self-declaration actually commits you to, and the 18% interest if you miss it.
Read →GST LUT for service exporters — IT freelancers, consultants & SaaS founders
Why billing an overseas client counts as an export under GST, and how the LUT applies to services.
Read →GST LUT for SEZ supplies — is it the same as exporting goods abroad?
How supplies to a Special Economic Zone unit are treated as zero-rated, and where LUT fits in.
Read →GST LUT application rejected or stuck — common reasons and fixes
The most common filing mistakes, from mismatched details to missing witness information.
Read →LUT vs IEC code — do exporters need both under GST?
Two separate registrations that solve different problems — and why most goods exporters need both.
Read →Zero-rated supply under GST — how LUT and export refunds fit together
The concept behind Section 16 of the IGST Act, and the two routes to keep exports tax-free.
Read →GST LUT for e-commerce exporters and online sellers
How LUT applies to sellers shipping internationally through marketplaces and their own online stores.
Read →Stop paying IGST upfront on your exports
Shunya's CA team confirms your eligibility, prepares Form RFD-11, and files it on the GST portal — fully online.
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