GST & TAX · INDIA
A Letter of Undertaking, furnished in Form GST RFD-11, is part of the route for eligible registered exporters making supplies without payment of integrated tax. It does not register your business, decide every export-of-service condition or release a refund. LIQUETAX can help organise the undertaking, agreed filing support and acknowledgement handover.
CLEAR FEES. CLEAR DELIVERABLES.
Professional work, government charges and optional services. All set out in writing before we begin.
GST LUT Filing for Exporters
₹5,000Professional feeApplicable GST, government and third-party charges are extra.
Add the help your business needs
Custom quoteCore scope + agreed additional workOnly the additional work listed in your written quote is included.
An electronic certificate used to authenticate a person’s digital signature. A licensed Certifying Authority issues it after the required identity checks. Official reference →
BUILT AROUND YOUR BUSINESS
Registered goods exporters, freelancers and other service businesses checking their LUT for a specified financial year. Disclose previous LUTs, actual export dates, receipt delays and any eligibility concern before selecting the route.
Know the deliverables, documents and costs before work starts.
Identify missing or inconsistent information before submission.
Bring preparation, queries and follow-up into one agreed workflow.
Know what you need to provide and what happens at handover.
GET READY, ONE STEP AT A TIME
We’ll share an applicant-specific checklist after a short discussion. The exact records depend on your circumstances.
Before your first conversation
Organise your business facts and get a checklist to discuss with our team.
First, describe your business and the result you need. Next, organise the relevant facts without sharing private documents here. Finally, review your checklist with the team and agree the written scope before work starts.
Download the preparation guide (PDF)
Read the accessible guide →
FROM FIRST CONVERSATION TO HANDOVER
We prepare, coordinate and track the agreed work. You stay involved in the decisions that matter.
Identify the requested financial year, existing LUT and material eligibility questions.
Organise declarations, witness particulars and signatory details for review.
Use Services > User Services > Furnish Letter of Undertaking (LUT) within the agreed filing scope.
Record the ARN, year and outstanding compliance questions.
Plan the undertaking before the intended exports under this route. The online ARN acknowledgement establishes the filing step; eligibility and later export/payment conditions still matter. If supplies have already occurred or a condition is missed, obtain a dated case-specific review instead of backdating records or assuming relief.
KNOW EXACTLY WHERE YOU STAND
The written engagement confirms your deliverables and costs before work starts.
ANSWERS BEFORE YOU BEGIN
Need help with your specific situation?
Talk to our teamNo. RFD-11 is an undertaking for the relevant export route by an eligible registered person. It does not create a GST registration, IEC or certificate of origin.
References: CBIC: Circular 8/8/2017-GST
It relates to a financial year, not a rolling 12-month membership. Choose the correct year and retain its acknowledgement; eligibility and the undertaking's conditions continue to matter.
References: CBIC: Circular 8/8/2017-GST · GSTN: RFD-11 LUT filing manual
GSTN's RFD-11 manual asks for two independent and reliable witnesses, with names, addresses and occupations. Use genuine particulars and the correct authorised signatory.
References: GSTN: RFD-11 LUT filing manual
No. Complete the authorised signing/submission step and retain the ARN acknowledgement. CBIC treats the online acknowledgement as acceptance, but an ineligible person's LUT can still be rejected.
References: GSTN: RFD-11 LUT filing manual · CBIC: Circular 40/14/2018-GST
No. The export-of-service tests include locations, place of supply, qualifying receipt and the distinct-establishment condition. The contract and actual supply need assessment; an LUT does not replace those tests.
References: India Code: IGST Act, section 2(6)
No. Refund eligibility, computation, evidence and the application are separate work. Agree that scope separately, and continue the applicable return and export/receipt obligations.
References: CBIC: Circular 197/09/2023-GST
THE DETAIL, WHEN YOU NEED IT
A Letter of Undertaking, furnished in Form GST RFD-11, is part of the route for eligible registered exporters making supplies without payment of integrated tax. It does not register your business, decide every export-of-service condition or release a refund. LIQUETAX can help organise the undertaking, agreed filing support and acknowledgement handover.
Registered goods exporters, freelancers and other service businesses checking their LUT for a specified financial year. Disclose previous LUTs, actual export dates, receipt delays and any eligibility concern before selecting the route.
| Question | What matters | Next step |
|---|---|---|
| Eligibility first | Check the registered person's eligibility to furnish an LUT instead of a bond. | The notified exclusion includes specified prosecution cases. Do not assume that every GSTIN or an accepted online form settles eligibility. |
| Financial year | Identify the financial year for the intended supplies and any existing acknowledgement. | Financial-year validity is not a rolling 12 months from the date you file. |
| Goods or services | For services, examine the recipient, place of supply, payment and establishment facts. | An overseas customer's address alone does not prove that all export-of-service conditions are met. |
| Undertaking and later actions | Separate RFD-11 from return reporting, export/receipt conditions and any refund claim. | Track conditions after filing; an LUT acknowledgement is not the end of export compliance. |
₹5,000. Professional fee. Applicable GST, government charges and agreed third-party costs are extra.
One specified service engagement. Confirm the applicant, deliverables and exclusions in writing before work starts.
The published professional fee pays for the agreed preparation/support, not a government guarantee of zero rating. Applicable GST and agreed external costs remain separate. Refund, return, bond or remedial work must be identified in the written quote; do not assume it is included in LUT filing.
Plan the undertaking before the intended exports under this route. The online ARN acknowledgement establishes the filing step; eligibility and later export/payment conditions still matter. If supplies have already occurred or a condition is missed, obtain a dated case-specific review instead of backdating records or assuming relief.
LIQUETAX: Identify the requested financial year, existing LUT and material eligibility questions.
You: Provide accurate GST and export information, including missed steps.
LIQUETAX: Organise declarations, witness particulars and signatory details for review.
You: Confirm the declarations and genuine witness information.
LIQUETAX: Use Services > User Services > Furnish Letter of Undertaking (LUT) within the agreed filing scope.
You: Preview the particulars and complete the applicable authorised signing step; never share an OTP in a public enquiry.
LIQUETAX: Record the ARN, year and outstanding compliance questions.
You: Keep the acknowledgement and assign responsibility for returns, exports, receipts and the next financial year.
Source-checked educational guide. AI-assisted source research checked on . No named professional endorsement is claimed. Confirm current requirements for your facts before filing. Next review target: 2026-10-28.
Financial-year selection, declarations, two witnesses, signatory, preview, DSC/EVC submission and ARN acknowledgement.
Public manual read on 28 September 2026. No authenticated filing was made or applicant status checked.
Paragraphs 2(a)–(b) explain conditional LUT eligibility and financial-year validity.
Historical circular read with the later online-submission amendment below. Its old physical procedure is not presented as current.
Online RFD-11/ARN acceptance, no physical submission for acceptance, and rejection where the person was ineligible.
Both pages read on 28 September 2026; this replaces the relevant older procedural paragraphs.
Export-of-service conditions include supplier/recipient locations, place of supply, qualifying payment and the distinct-establishment test.
Official consolidated indexed text checked on 28 September 2026, including RBI-permitted INR. Direct PDF retrieval was unavailable; confirm the current law and transaction facts before taking a tax position.
Paragraphs 1–2 update accumulated-ITC refund reconciliation and older attachment wording; paragraph 4 addresses export/receipt conditions under rule 96A.
Relevant provisions read on 28 September 2026. Read the older refund circular with these changes; no applicant's ITC, extension or refund eligibility is certified here.
Last updated: . This records the educational content date; it does not establish an individual professional review.
Disclaimer: this guide provides educational information and does not replace individual professional advice. Confirm your facts, current official requirements and written engagement before acting.
LET’S TAKE THE NEXT STEP
Let’s discuss your gst lut filing for exporters and prepare a scope that fits.
