Quick answer
What is LUT registration under GST?
LUT registration is the online filing of a Letter of Undertaking in Form GST RFD-11, which lets a registered exporter make zero-rated supplies, exports or supplies to SEZs, without paying IGST at the time of supply. It is filed on the GST portal and is valid for the financial year it covers.
- Form GST RFD-11, filed on gst.gov.in
- Valid for one financial year
- Covers exports and supplies to SEZs
- No IGST paid upfront on those supplies
- Unused input credit can then be refunded
Who needs LUT registration?
Any GST-registered business that exports goods or services, or supplies to an SEZ unit or developer, and does not want to pay IGST on those supplies upfront should file an LUT. Without it, the exporter must pay IGST first and claim it back later.
Typical filers in Delhi include garment and handicraft exporters, engineering units that ship parts abroad, software and design firms billing foreign clients, freelancers with overseas clients who are registered for GST, and traders supplying to SEZ units. If you do not have a GSTIN yet, you need GST registration before you can file an LUT, and most exporters of goods also need an import export code.
What is a zero-rated supply?
A zero-rated supply is an export of goods or services, or a supply to an SEZ unit or developer. GST law treats it as taxable but at zero effective tax, so the exporter can still claim input tax credit on purchases. The LUT is one of the two routes for making such supplies.
The two routes are: export under an LUT without paying IGST, then claim a refund of unused input credit; or pay IGST on the export, then claim that IGST back. Most small and mid-sized exporters prefer the LUT route because it keeps cash free. The table below compares the two.
| Point | Export under LUT | Export with IGST paid |
|---|---|---|
| IGST at the time of export | Not paid | Paid, in cash or from credit |
| Cash flow | Better: no tax blocked | Tax blocked until the refund arrives |
| What you claim back | Unused input tax credit | The IGST paid |
| Refund route | Form GST RFD-01 | Shipping bill for goods; RFD-01 for services |
| Paperwork upfront | LUT in RFD-11 each financial year | None beyond normal returns |
General GST practice as shown on the GST portal, checked October 2026.
Need help with LUT registration? Talk to a chartered accountant in Delhi today. First call is free.
Details and documents needed for LUT registration
For LUT registration you need your GSTIN login, the financial year the LUT will cover, details of two independent witnesses (name, address and occupation), the authorised signatory's DSC or EVC, and a copy of last year's LUT if you want to reference it.
- GSTIN and portal login of the business.
- Financial year for which the LUT is being filed, for example 2026-27.
- Two witnesses: name, address and occupation of each.
- Authorised signatory details, with DSC for companies and LLPs, or EVC for others.
- Declarations on the form, which the signatory confirms by ticking.
- Previous LUT (optional upload) if one was filed earlier.
The form itself is short. Most effort goes into confirming that your registration details, especially the signatory, are up to date before you start.
How to file LUT registration online in Form RFD-11: step by step
You file the LUT online on gst.gov.in from the User Services menu. Choose the financial year, fill in the witnesses, tick the declarations, then sign with DSC or EVC. The portal generates an ARN, and the filed LUT can be downloaded as your record.
- 1
Log in to the GST portal
Sign in at gst.gov.in with the business's GST credentials.
- 2
Open the LUT form
Go to Services, User Services, Furnish Letter of Undertaking (LUT).
- 3
Select the financial year
Pick the year the LUT will cover. If you filed one before, you may upload last year's LUT copy.
- 4
Tick the declarations
Read and accept the undertakings shown on the form, which cover export within the allowed time and payment of tax if you fail to export.
- 5
Add two witnesses
Enter the name, address and occupation of each witness, and the place where the form is being filed.
- 6
Sign and file
Preview the form, then sign with DSC or EVC. Save the ARN and download the filed LUT for your export file.
How long is an LUT valid, and when do you renew it?
An LUT is valid for the financial year for which it is filed. For FY 2026-27 that means 1 April 2026 to 31 March 2027. File the next one before your first export of the new year, so your first invoice of April is already covered.
Exporters often forget this because nothing on the portal reminds them. If an export goes out without IGST while no LUT is in place, the officer may treat it as a supply on which tax should have been paid. Put the renewal in your March checklist, alongside your year-end GST and ROC compliance tasks if you run a company.
What changes on your invoices after LUT registration?
Once the LUT is filed, export invoices are raised without IGST and carry an endorsement that the supply is made under LUT without payment of integrated tax. Report these supplies in GSTR-1 as exports or SEZ supplies without payment of tax, so they match your refund claim later.
Keep each export invoice tied to its shipping bill, or for services to its foreign remittance. When unused input credit builds up, claim it back through our GST refund service. Clean invoice and return data is what makes that refund quick.
Is there a fee for LUT registration?
Filing an LUT is an online process on the GST portal. For professional help, our listed firms give a fixed quote before work starts, usually as part of a yearly or monthly GST package for exporters rather than as a stand-alone charge.
We do not list a government fee here because our research did not confirm one for this filing. If the portal shows any charge when you file, it will appear on screen before submission.
Common mistakes exporters make with LUT filing
The usual LUT mistakes are forgetting to renew it in April, filing it under an old or wrong signatory, charging IGST on some export invoices and not others in the same month, and reporting LUT exports in GSTR-1 under the wrong table. Each one causes trouble later at refund time.
- Late renewal: April exports go out before the new year's LUT is filed.
- Outdated signatory: the authorised signatory on the registration has left the business, so the DSC or EVC does not work.
- Mixed invoicing: some export invoices carry IGST by habit of the billing software, which confuses the refund claim.
- Wrong GSTR-1 table: exports reported as domestic sales, so the refund statement does not match the return.
- No link to export proof: invoices filed without the matching shipping bill or foreign remittance details.
- Incomplete witness details: missing occupation or address, which can lead to a query on the form.
A short check of your billing software settings at the start of each year prevents most of these. Set the export invoice template to show the LUT endorsement and zero IGST, and confirm the place of supply is outside India.
LUT registration help for Delhi exporters
Two firms in our directory handle GST work for exporters, including the yearly LUT, monthly returns and refund claims. Each gives a fixed quote once it knows how many export invoices you raise and whether you export goods or services.
- Khubchandani & Co. Chartered Accountants lists GST registration and GST return filing among its services.
- Moneymji offers GST returns within monthly compliance packages.
Exporters around Punjabi Bagh and the nearby industrial belts can reach our Netaji Subhash Place office by road or metro. You can also browse every listed firm on the chartered accountants in Delhi page.
Frequently asked questions
Is LUT registration mandatory for exporters?
It is not mandatory to export, but it is the route that avoids paying IGST upfront. Without an LUT, you must pay IGST on each export and wait for a refund. Most exporters file an LUT at the start of each financial year to keep their cash free.
What is Form GST RFD-11?
Form GST RFD-11 is the form for furnishing a Letter of Undertaking or bond for zero-rated supplies without payment of IGST. It is filed online on the GST portal under User Services. The filed form, with its ARN, is your proof that the LUT is in place.
Do service exporters and freelancers need an LUT?
A GST-registered service exporter, including a freelancer billing foreign clients, should file an LUT to raise export invoices without IGST. If you are not registered for GST, there is no LUT to file. Check whether your turnover requires registration first.
Can I file an LUT in the middle of the year?
Yes. You can file an LUT at any point in the financial year. It is best filed before the first export it should cover, because exports made earlier without IGST and without an LUT in place may be questioned by the officer.
Who can be a witness for an LUT?
The form asks for two witnesses with their name, address and occupation. In practice businesses use trusted people such as employees or associates. Make sure the details are complete and correct, because the LUT is a legal undertaking signed by the authorised signatory.
Is a new LUT needed every year?
Yes. An LUT covers one financial year only. For exports in FY 2026-27 you need an LUT filed for 2026-27, and from 1 April 2027 a fresh one for 2027-28. Add it to your year-end checklist so your April exports are covered.
Does an LUT apply to supplies to an SEZ in Delhi?
Yes. Supplies to an SEZ unit or developer are zero-rated, so the LUT route applies to them as well as to exports. The SEZ buyer's endorsement and your invoice details matter later when you claim a refund of unused credit, so keep them on file.
Can a new exporter file an LUT in its first year of GST registration?
Yes. A newly registered business can file an LUT as soon as its GSTIN is active, before making its first export. Many first-time exporters in Delhi file the GST application and then the LUT in the same week, so the first export invoice can go out without IGST.
How do I download my filed LUT?
Log in to gst.gov.in and go back to the LUT option under Services, User Services, where filed LUTs are listed with their ARN. Download the PDF and keep it with your export documents, because customs, banks and buyers sometimes ask for it.