Filing an LUT online through the GST portal isn't complicated on paper. Most delays and rejections trace back to a handful of avoidable issues: wrong financial year, mismatched authorised-signatory details, expired digital signatures, or incomplete witness information.
This guide walks through eligibility, the documents you need, the exact seven-step portal workflow, how to retrieve your acknowledgement, and what happens after filing. We'll also cover renewal timing, common mistakes, and the compliance obligations that continue even after your LUT is accepted.
Key Takeaways
- File Form GST RFD-11 electronically for zero-rated exports and qualifying SEZ supplies.
- Verify GSTIN details, signatory access, and DSC/EVC availability before you start.
- An LUT covers one financial year only. Renew before your next export.
- Filing the LUT doesn't end your obligations: invoices, returns, and payment realisation still apply.
How to File a GST LUT Online in India
The LUT is filed through Form GST RFD-11 on the official GST portal. Here's the process from login to acknowledgement.
Step 1: Confirm the GST Portal Account and Applicant Details
Log in to the GST portal using credentials linked to your GSTIN. Before going further, check that these details are current:
- Legal name and principal place of business
- Authorised signatory on record
- Registered email address and mobile number
Confirm the person filing actually has authority to submit the LUT, and decide whether you'll use a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC). Which option you use depends on your entity type and current portal rules.
Step 2: Open the LUT Filing Service
Navigate to Services > User Services > Furnish Letter of Undertaking (LUT). Portal menus shift occasionally, so verify the exact path if it looks different from what you expect.
The application itself is Form GST RFD-11, and it's tied directly to your GSTIN and the financial year you select.
Step 3: Select the Correct Financial Year
This step trips up more exporters than any other. Pick the financial year the LUT will apply to, not the year you're currently filing in, and not last year's period by mistake during a renewal.
A financial year and a submission date aren't the same thing. If you're planning to export in April, file your LUT before that first shipment, not after.
Step 4: Complete the Undertaking and Witness Details
The form displays declarations covering your commitment to GST export conditions, plus the consequences if you don't complete the export or meet payment-related requirements.
You'll also need details for two independent witnesses:
- Full name
- Occupation
- Address
Check the current portal version for whether signatures or additional fields are required. This has changed across portal updates.
Step 5: Enter Place and Authorised-Signatory Information
Enter the place of filing based on your registered principal place of business. Then identify the authorised signatory as shown in your GST records.
Before saving, cross-check the form against your GST registration certificate and internal authorisation records. A mismatch here is one of the most common causes of rejection.
Step 6: Preview, Sign, and Submit
Review everything carefully: taxpayer name, GSTIN, financial year, place of filing, witness details, declarations, and signatory information. Once confirmed, submit using either:
- SIGN AND FILE WITH DSC: requires a valid, registered digital signature
- SIGN AND FILE WITH EVC: sends an OTP to the registered mobile number and email
According to the GST portal's LUT filing manual, both routes are available, though your entity type may influence which one applies to you.
Step 7: Save the Acknowledgement and Retrieve the Filed LUT
Successful submission generates an Application Reference Number (ARN). Download this acknowledgement immediately and store it with your export records.
You can also locate your submitted LUT later through the portal's submission or LUT history service.
One distinction to confirm on the current portal: the ARN, any separate LUT reference number, and the number that belongs on your export invoices are not always the same.
When Is an LUT the Right Option, and What Do You Need Before Filing?
An LUT applies when a GST-registered business wants to make zero-rated exports or qualifying SEZ supplies without paying IGST upfront. It doesn't replace GST registration, export documentation, or return filing; it works alongside them.
Eligibility and Compliance Checks
Under Circular 8/8/2017-GST, the LUT facility extends to all registered persons intending to export without payment of integrated tax, except those prosecuted for tax evasion exceeding a specified threshold under the CBIC's master circular on LUT and bonds. Always verify current thresholds and restrictions before assuming eligibility, since notifications get updated.
Exporters who don't qualify typically fall back on the bond route (often with a bank guarantee) or paying IGST upfront and claiming a refund.
Documents and Access Required
Before starting the filing, gather:
- GSTIN and registration details
- Authorised-signatory information
- Two witnesses' details
- DSC or EVC access
- Previous LUT or acknowledgement (if renewing and the portal requests it)
File formats, size limits, and upload requirements on the GST portal change periodically. Confirm current specifications rather than relying on older references.
When an LUT May Not Be Suitable
An LUT isn't the right fit if you're ineligible, can't realistically meet export or payment-realisation timelines, or have unresolved GST compliance issues. Delayed or disputed exports usually need case-specific advice rather than a standard filing checklist.
Exporters managing cross-border operations alongside Indian GST compliance often bring in outside support at this stage. VJM Global works with exporters on GST compliance review, LUT documentation, export invoicing, and ongoing accounting support.
Key Details and Compliance Conditions After Filing an LUT
Getting the LUT accepted is only step one. Using it correctly across invoices, returns, and export proceeds is what keeps you compliant.
Financial Year and Annual Renewal
An LUT is valid for the financial year it's filed under, and it expires automatically at year-end. There's no automatic rollover. You need a fresh LUT for each new financial year before making further exports.
Set a recurring reminder before the new financial year begins. Historical circulars have discussed condonation for delayed filing where actual exports were demonstrated, but this isn't a guaranteed safety net. Verify current treatment before assuming late filing carries no consequence.
Export Invoice and GST Return Alignment
Every export invoice under LUT should carry the prescribed endorsement confirming it's a supply meant for export or SEZ authorised operations without payment of integrated tax. Verify the exact wording against current GST rules before finalising your invoice templates.
On the returns side:
- Report export invoices under the relevant export/SEZ tables in GSTR-1
- Report zero-rated outward supplies in the applicable section of GSTR-3B
- Keep GSTIN, invoice numbers, and LUT references consistent across all documents
Export Completion and Payment Realisation
Under Rule 96A of the CGST Rules, goods must generally be exported within a set period from the invoice date. Payment for services must be realised in convertible foreign exchange within the applicable timeline.
These timelines differ between goods and services, so don't apply one universal deadline to every transaction. Check current rules and any RBI/FEMA extensions that may apply.
Record Retention and Audit Trail
Keep a structured file containing:
- The filed LUT and acknowledgement/ARN
- Downloaded LUT certificate
- Export invoices
- GST returns
- Shipping and export documents
- Bank remittance evidence
Consistent records make it far easier to reconcile exports with GST filings and respond quickly to departmental queries.
Common Mistakes and Troubleshooting When Filing a GST LUT
Most LUT filing problems come down to a small set of recurring issues.
Wrong Financial Year or Taxpayer Information
Double-check the GSTIN, legal name, principal place of business, authorised signatory, and selected financial year before you hit submit. If you spot an error after filing, don't just re-file blindly. Check the correct escalation process for amendments.
DSC, EVC, OTP, or Authorisation Failure
Common culprits include:
- Expired or unregistered DSC
- Browser incompatibility with the signing utility
- No access to the registered mobile number or email for OTP
- Authorised-signatory mapping errors in the GST system
If submission keeps failing, escalate through official GST support rather than repeatedly retrying the same broken step.
Missing Menu, Upload, or Portal Error
Before assuming your filing is broken, check:
- Browser compatibility
- File format and size limits
- Current portal advisories for known issues
- Scheduled or temporary downtime
Retain screenshots and error messages. They help if you need to raise a support ticket later.
Filing Late or Exporting Without a Valid LUT
A newly filed LUT doesn't automatically cover exports made before it was submitted. If you've exported without a valid LUT in place, don't assume the gap is covered retroactively.
Check current guidance on late filing, applicable tax, interest, and any departmental condonation before you proceed.
Conclusion
Filing a GST LUT online can save eligible exporters from tying up working capital in upfront IGST payments. But the value only holds if the filing is accurate: correct financial year, verified signatory details, and a properly saved acknowledgement.
The filing is only part of the job. These duties matter just as much and need revisiting every financial year and every export cycle:
- Annual LUT renewal
- Invoice wording on exports
- Return consistency with LUT claims
- Tracking payment realisation
If you're unsure about eligibility, dealing with a rejected submission, or managing a disputed export, verify current GST portal instructions directly and get professional input before acting.
For businesses that would rather not track every rule change themselves, VJM Global supports exporters with LUT filing, GST compliance, and related documentation.
Frequently Asked Questions
How do I apply for GST LUT registration online in India?
Log in to the GST portal and open Services > User Services > Furnish Letter of Undertaking (LUT). Complete Form GST RFD-11 with the financial year, declarations, and signatory details, then download the acknowledgement after submission. Confirm portal menu labels if the interface has changed.
What is LUT in GST and how does it work?
A Letter of Undertaking is a declaration filed by an eligible GST-registered exporter allowing them to make zero-rated supplies without paying IGST upfront. It is binding: the exporter agrees to meet specific export and payment conditions.
Is LUT required every year?
Yes. An LUT applies for one financial year only, so you need a fresh filing for each subsequent year. Renew before your first export of the new year and verify current rules beforehand.
Who is eligible for LUT in GST?
Any GST-registered person making zero-rated exports or SEZ supplies typically qualifies, except those excluded due to prosecution for tax evasion above a specified threshold. Complex or borderline cases should go to a tax professional.
Is LUT mandatory for exporters in GST?
Not for every export. It is needed when an eligible exporter wants to skip upfront IGST payment. Otherwise, exporters can use the IGST-refund route or the bond mechanism instead.
What are the benefits of LUT in GST?
The main gains are skipping upfront IGST and protecting working capital that would otherwise sit in refund cycles. It does not remove other GST, documentation, or payment-realisation obligations.
