LUT Format GST RFD-11 — Letter of Undertaking Filing Pack
DOCUMENT 1 — Letter of Undertaking (Annexure to FORM GST RFD-11)
[Letter of Undertaking for export of goods or services without payment of integrated tax — section 16(3) of the IGST Act, 2017 read with Rule 96A of the CGST Rules, 2017]
To,
The President of India, acting through the jurisdictional Commissioner / proper officer
I/We, {{signatory_name}}, {{signatory_designation}} of {{entity_name}} (GSTIN: {{entity_gstin}}), having registered address at {{entity_address}}, hereby solemnly furnish this Letter of Undertaking for the Financial Year {{financial_year}} and undertake that:
- we shall export the goods or services supplied without payment of integrated tax within the time specified in Rule 96A(1) — in the case of goods, out of India within three months from the date of issue of the export invoice; in the case of services, receive payment in convertible foreign exchange (or in INR where permitted by RBI) within one year from the date of the export invoice;
- we shall observe all the provisions of the GST Acts and the rules made thereunder in respect of exports of goods or services, and in respect of supplies to Special Economic Zone units / developers made without payment of integrated tax;
- in the event of failure to so export or to so realise the payment, we shall pay the integrated tax due on the supply, along with interest under section 50(1), within fifteen days of the expiry of the period stated above.
I/We declare that this undertaking is furnished voluntarily and shall bind us for the supplies made during its validity — from the date of furnishing until 31 March of FY {{financial_year}} — unless it is earlier withdrawn or the facility is suspended for failure to comply with its conditions.
Signature of the authorised signatory: _______________________________
Name: {{signatory_name}} Designation: {{signatory_designation}}
Place: __________________ Date: 31 July 2026
Witnesses (two independent witnesses — name, address and occupation)
| Witness 1 | Witness 2 |
|---|
| Name | {{witness1_name}} | {{witness2_name}} |
| Address | {{witness1_address}} | {{witness2_address}} |
| Occupation | ____________ | ____________ |
| Signature | | |
DOCUMENT 2 — Board Resolution Authorising the Signatory
CERTIFIED TRUE COPY of the resolution passed at the meeting of the Board of Directors of {{entity_name}} held on at the registered office of the company:
“RESOLVED THAT {{signatory_name}}, {{signatory_designation}} of the company, be and is hereby authorised to sign, furnish and file the Letter of Undertaking in FORM GST RFD-11 on the GST portal for the Financial Year {{financial_year}}, for export of goods or services and supplies to SEZ units / developers without payment of integrated tax under section 16(3) of the IGST Act, 2017 read with Rule 96A of the CGST Rules, 2017, and to sign and submit all declarations, undertakings, and correspondence incidental thereto.”
“RESOLVED FURTHER THAT a certified copy of this resolution be furnished to the jurisdictional GST authorities and to such other persons as may be required.”
For {{entity_name}}
_______________________________
Director / Company Secretary
DOCUMENT 3 — Authorisation Letter (for firms / proprietorships / entities without a board)
We, the undersigned partners / proprietor of {{entity_name}} (GSTIN: {{entity_gstin}}), hereby authorise {{signatory_name}}, {{signatory_designation}}, to furnish the Letter of Undertaking in FORM GST RFD-11 for FY {{financial_year}} on behalf of the entity, and to do all acts incidental thereto. This authorisation remains valid until withdrawn in writing.
Place: __________________ Date: 31 July 2026
_______________________________
Partner / Proprietor
- Filing note: the LUT is furnished online (Services → User Services → Furnish Letter of Undertaking) before the first zero-rated supply of the financial year; the portal acknowledgement (ARN) is generated immediately and no physical submission is required unless called for. A fresh LUT is required for each financial year.
- Filing note: quote the LUT ARN on every export invoice made without payment of IGST ('Supply meant for export under LUT without payment of integrated tax').
- Eligibility note: the LUT route is available to all registered persons except those prosecuted for tax evasion above the threshold specified in Notification 37/2017-Central Tax — such persons must furnish a bond with bank guarantee instead.
