Masa Gaia

REGISTRATION · IMPORT–EXPORT SETUP

LUT Filing (Letter of Undertaking)

A Letter of Undertaking lets you export goods and services without paying IGST upfront — no blocked working capital, no refund wait. We file your LUT for the financial year so your exports flow tax-free.

1–2 days
turnaround
Per FY
renewed yearly
IGST-free
exports

Quick facts

FILED ON
GST portal (Form RFD-11)
TIMELINE
1–2 working days
VALIDITY
One financial year
BENEFIT
Export without paying IGST
ELIGIBILITY
GST-registered exporters

01 · OVERVIEW

What a LUT is — and why file one

A Letter of Undertaking (LUT), filed in Form RFD-11 on the GST portal, is a declaration that lets registered exporters ship goods and services without paying Integrated GST upfront. Without it, you’d pay IGST and claim a refund later — tying up working capital. A LUT must be filed afresh each financial year.

WHEN YOU NEED IT

  • Exporting goods or services without paying IGST.
  • Starting a new financial year (annual renewal).
  • Avoiding the IGST refund cycle.
  • Supplying to SEZ units zero-rated.

02 · OUR SERVICE

What’s included when we handle it

A done-for-you registration — we take it from your documents to an issued certificate.

  • Eligibility & document check
  • Application preparation
  • Portal filing & fees
  • Certificate / code issued
  • Linkage & activation
  • Post-issue support

03 · CHECKLIST

Documents you’ll need

Have these ready and we can file fast. Missing something? We’ll tell you up front.

  • 01GST certificate

    Your active GSTIN.

  • 02IEC certificate

    Import Export Code.

  • 03Authorised signatory

    KYC of the signatory.

  • 04Witness details

    Two witnesses with ID & address.

  • 05Previous LUT

    If renewing (optional).

  • 06DSC / EVC

    For portal authentication.

04 · HOW IT WORKS

The process, step by step

No jargon, no chasing — here’s exactly how we take it from start to issued.

  1. Share your documents

    Send us the details and paperwork needed.

  2. We prepare & verify

    We complete the application and check it.

  3. File on the portal

    We submit to the authority and pay the fees.

  4. Issued

    Your certificate, code or approval comes through.

  5. Linked & ready

    We activate and link it so you can trade.

05 · KEEP GOING

Registrations that pair with this

Most businesses need a few of these together — we can set them up in one go.

  • IEC Registration

    Your licence to import and export.

    Explore
  • AD Code Registration

    Link your bank to the port to ship.

    Explore
  • Digital Signature Certificate (DSC)

    Sign trade filings online (Class 3).

    Explore
  • ICEGATE Registration

    Access Indian Customs’ e-gateway.

    Explore

← All Import–Export Setup registrations

06 · FAQ

LUT Filing (Letter of Undertaking) — your questions

Straight answers on eligibility, timeline and what to expect.

How often must a LUT be filed?

A fresh LUT must be filed for each financial year. We track the April renewal so your exports never accidentally attract IGST.

Who is eligible to file a LUT?

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What happens if I don’t have a LUT?

TODO — this answer is collapsed in the Figma design and needs real copy.

How long does LUT filing take?

TODO — this answer is collapsed in the Figma design and needs real copy.

GET STARTED

File your LUT and export IGST-free.

We’ll file your Letter of Undertaking for the year so your exports move without blocking working capital in IGST.

Quick enquiry