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Letter of Undertaking under GST

Under GST, suppliers that export products or services or both have two alternatives for doing so:

  • Provide the Commissioner of GST with a LUT or Bond (as appropriate). Assessee can get a credit for the GST it paid on its imports, and there will be no outbound tax to pay.
  • You must first pay IGST on exports before you can get a refund.

To avoid having to pay IGST on exports, all taxpayers with a GSTIN will need to submit a Letter of Undertaking (LUT) in GST RFD-11 format through the GSTN’s centralized site. The export of goods and services requires the filing/submission of a letter of undertaking via electronic means.

So, submitting a LUT to qualify for GST exemption is always a good idea for those in the import/export trade.

  • One advantage of submitting a LUT is that it remains in effect for a full year after submission.
  • Nothing else would need to be done to comply.
  • For the next 12 months, exports are exempt from IGST.

If you require this service, you are requested to contact our compliance manager 08943620159 or by email at

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CIBIL Score is a three-digit numeric summary of your credit history. The score is derived using the credit history found in the CIBIL Report (also known as CIR i.e Credit Information Report).
A CIR is an individual’s credit payment history across loan types and credit institutions over a period of time


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