Letter of Undertaking (LUT) Format for GST Exports
Prepare the undertaking and witness details for exporting goods or services without paying IGST.
What it is
Exports and supplies to SEZ units are zero-rated under GST. A registered person can make these supplies without paying IGST by furnishing a letter of undertaking (LUT) under Rule 96A of the CGST Rules, 2017, instead of paying the tax and claiming a refund.
When it is used
- Before the first export of goods or services in a financial year.
- Supplying goods or services to an SEZ unit or developer without paying IGST.
- Renewing the LUT for a new financial year.
What the template covers
- Exporter name, principal place of business, GSTIN and PAN
- Financial year covered
- Undertaking to export within the time allowed and to pay tax with interest otherwise
- Details of two witnesses
- Authorised signatory and designation
Details you will need
The generator asks for the following. Fields marked with an asterisk in the form are required; the rest can be left blank and filled in later in Word.
Letter Details
Letter Date; Place
Exporter
Exporter Name; Principal Place of Business; GSTIN; PAN
LUT Validity
Financial Year
Witnesses
Witness 1 Name; Witness 1 Address; Witness 1 Occupation; Witness 2 Name; Witness 2 Address; Witness 2 Occupation
Signatory
Authorised Signatory Name; Designation
Stamp duty, registration and filing
The LUT is filed online on the GST portal in Form GST RFD-11 and is valid for the financial year for which it is furnished. Any registered person can use it, except those who have been prosecuted for tax evasion of more than ₹250 lakh under GST or earlier laws. Use this template to prepare the details before filing online.
Generate the Letter of Undertaking (LUT) — GST
Fill in the form and download the draft as a Word file. It is a general template, not legal or professional advice; have it reviewed for your facts before you sign or rely on it.
Related documents
Frequently asked questions
How long is a GST LUT valid?
For the financial year for which it is furnished. A fresh LUT is filed for each financial year.
What happens if export payment is not received in time?
The undertaking requires the exporter to pay the tax with interest if goods are not exported, or payment for exported services is not received in convertible foreign exchange (or Indian rupees where permitted by RBI), within the prescribed time.
Is a bond needed instead of an LUT?
Only for persons who are not eligible to furnish an LUT, such as those prosecuted for large tax evasion. They furnish a bond with bank guarantee instead.
This page gives general information for reference only. Laws, stamp duty rates and filing requirements change and differ between States, so confirm the current position for your case. Related: all document templates · free tax calculators · compliance calendar and guides.