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Chennai · Expert Advocates

GST LUT (Letter of Undertaking) Filing in Chennai

Export goods or services without paying IGST — file Form GST RFD-11 (LUT) every financial year.

Why Velan Law

  • LUT filed within 24 hours
  • Avoid 18% IGST blockage on exports
  • Renewal reminders every April

Exporters and SEZ suppliers can ship goods or services without paying IGST by furnishing a Letter of Undertaking (LUT) in Form GST RFD-11. The LUT is valid for one financial year and must be renewed every April. Velan Law Associates files your LUT online within 24 hours so your export cash flow is never blocked.

Key Benefits

  • Export without IGST payment — no refund delays
  • Free up working capital tied in IGST
  • Mandatory for SEZ supplies and zero-rated sales
  • Valid for one full financial year
  • Renewable online in minutes

Documents Required

  • GSTIN & login credentials
  • PAN of business
  • Two witnesses' KYC (PAN + address proof)
  • Authorised signatory details
  • Previous year's LUT (if renewal)

How We Work

1

Eligibility Check

Confirm you have not been prosecuted for tax evasion above ₹2.5 crore.

2

Form RFD-11 Prep

We draft the LUT with witness and signatory details.

3

Online Filing

LUT filed on the GST portal with DSC / EVC.

4

Acknowledgement

ARN issued instantly — you can export IGST-free immediately.

Frequently Asked Questions

Who needs to file LUT under GST?

All exporters of goods or services and suppliers to SEZ units / developers who wish to export without paying IGST.

Is LUT renewed automatically?

No. A fresh LUT must be filed at the start of every financial year (April).

What if I don't file LUT?

You must pay IGST on every export and claim refund later — blocking 18% of your invoice value as working capital.

How long is the LUT valid?

One financial year — from April 1 to March 31. Renewal is required every April.

Can a new business file LUT?

Yes. Any GST-registered exporter who has not been prosecuted for tax evasion above ₹2.5 crore can file LUT from day one.

Ready to Get Started?

Speak to a qualified advocate in Chennai today.