Letter of Undertaking that lets you export goods or services, or supply to SEZs, without paying IGST.
LUTRFD-11
Overview
Typical time1–2 working days
Documents2 to upload
DeliveredOnline · client portal
Reviewed bySenior expert
Letter of Undertaking that lets you export goods or services, or supply to SEZs, without paying IGST.
What's included
Eligibility check
RFD-11 filed with witnesses’ details
Acknowledgement shared
Reminder before the next financial year
Information we need
You fill this in at checkout after signing in. Fields marked * are mandatory. Ordering for a client of yours? Enter their details – the invoice can go to you or directly to them.
Entity KYC
Type of entity *
Legal name (or proposed name) *
Trade / brand name optional
PAN of the entity optional
GSTIN optional
CIN / LLPIN / registration no. optional
Date of incorporation / birth optional
Registered / business address optional
City optional
State *
PIN code optional
Email *
Mobile *
Documents usually needed
Upload these in the client portal after ordering – scans or clear phone photos are fine.
GST login details
Names and addresses of two witnesses
As per law
Law and sections
CGST Rules, 2017 – rule 96A
IGST Act, 2017 – section 16
Who must comply
Exporters and suppliers to SEZ units
Time limits
Before the first export of each financial year
If it is missed
Without an LUT, IGST has to be paid and claimed back as a refund
General information based on the law as at October 2026. Rules and due dates change, so we confirm the current position before starting your work.
How it works
Add to cartAdd this and any other services you need.
Sign in or create your accountContinue with Google, or register with email – mobile and email are verified once.
Entity KYC & service detailsFor your business or a client of yours. Choose who gets the GST invoice.
Pay securelyUPI, cards, net banking or wallets, or bank transfer.
Upload documents & trackUpload the checklist in the client portal; an expert starts and you see every step.
