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Letter of Undertaking is known as LUT, used in case of export of goods or services. The holder of LUT does not required to pat IGST at the time of export. For getting LUT one should file GST REF-11. Filing Letter of Undertaking is mandatory to export goods or service or both without payment of Integrated Taxes (IGST). If LUT has not been furnished, the export can only be made through payment of IGST or by furnishing an export bond. Exporters can file LUT online through their respective GST Portal account easily by following the steps below. All GST registered goods and service exporters are eligible to submit LUT except the exporters who have been prosecuted for any offence and the amount of tax evasion exceeds Rs.250 lakhs under the CGST Act or the Integrated Goods and Services Tax Act,2017 or any of the existing laws.

. WHY LUT Under GST .

No need to pay IGST

Exporters who export their goods or services do not require to pay IGST on such export item.

Easy Process

Now LUT can be generated through online portal, the acknowledgement of the same generated at the point of submission.

Promotion of exporters

By ease of process governments are promoting export in country which supports exporters.


  • GST Certificate
  • Details of witness (atleast 2)
  • igital Signature Certificate, if required
. Work Process .

It became easy, just follow these steps to get your work done

Register Yourself
Put information about you and services
Select service & make payment
Make payment and get your
order id for tracking purpose
Submit documents
Submit all necessary document and info
Get your work done
Service has been delivered.