LUT Registration (Letter of Undertaking)
LUT Registration (Letter of Undertaking)
A Letter of Undertaking (LUT) under GST allows exporters to make zero-rated supplies of goods or services without paying IGST upfront. Filed in Form GST RFD-11, the LUT is valid for one financial year and must be renewed before April 30 each year. It eliminates the need for exporters to claim IGST refunds, improving cash flow significantly.
Important Registration Point?
- Zero-rated exports without upfront IGST payment
- Filed in Form RFD-11 on GST portal
- Valid for one financial year; must be renewed annually
- Available to registered taxpayers with no prosecution history
For Any Compliance or Registration Services
Fill out the form below and our experts will call you back shortly.
