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GST & INDIRECT TAX • PAN INDIA

Letter of Undertaking Filing in India

Buy a defensible GST position supported by reconciled records and timely portal action.

RegisCorp structures letter of undertaking filing around current facts, applicable requirements, source documents and a visible completion trail.

01 • SCOPEWrittenDefined before execution

02 • DELIVERYOnline ledPan India coordination

03 • CONTROLOne teamConnected service context

Request a written scope View service coverage

YOUR DETAILED SERVICE ROUTE

Clarity continues beyond the first step.

The original page-specific roadmap is retained here, with every detail available after the quick enquiry panel.

Scope before submission. Eligibility, procedure, fees and authority requirements depend on current facts and law. Verify the position before relying on a generic checklist.

Review the service map

Short answer

A Letter of Undertaking (LUT) lets a registered exporter supply goods or services without paying IGST. It is filed online in Form GST RFD-11 and covers one financial year, so you file a fresh one every April. Most exporters need no bond. Without a valid LUT you must pay IGST on exports and claim it back as a refund, which locks up cash.

Last updated 3 November 2026. Rules, fees and forms change, so confirm the current position on the official portal before you act.

THE OUTCOME YOU ARE BUYING

Complete letter of undertaking filing with the right facts, approvals and evidence.

The outcome is a defensible GST position supported by reconciled records and timely portal action, not merely a form or template.

Discuss this requirement

PRICE • PROOF • COVERAGE

Clear scope. Visible confidence.

Understand the starting commercial position and the service model before sharing documents or approving work.

STARTING PRICEWritten quote

Confirmed after complexity, records and professional scope review.

Government fees, taxes, stamp duty and third-party charges are separated where applicable.

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02Pan IndiaOnline-led professional coordination

UNDERSTAND THE SERVICE

Letter of Undertaking Filing should begin with the outcome and the facts behind it.

The correct letter of undertaking filing route depends on the applicant, transaction, records, timing and applicable framework. Early review reduces avoidable rework.RegisCorp organises inputs, responsibilities and completion evidence so the client can understand what is being done and what remains dependent on an authority or third party.

Request an applicability review

WHAT IS INCLUDED

Know exactly what the engagement delivers.

A defined scope keeps the application, authority follow-up and operating-readiness work visible from the beginning.

Applicability and scope review

A written map of the requirement, assumptions and dependencies.

Tailored document checklist

A checklist based on the entity, transaction and current records.

Preparation and quality review

Structured preparation with inconsistencies identified before completion.

WHO THIS IS FOR

Designed for clients who want a controlled professional route.

Businesses with a current, genuine service requirement
Founders who want scope and dependencies explained first
Teams able to provide complete and accurate records

WHO THIS IS NOT FOR

Another route or specialist may be required when:

Requests intended to conceal facts or avoid lawful obligations
Matters requiring undisclosed guarantees of authority approval
Assignments outside the competence or professional scope confirmed in writing

SERVICE COVERAGE

What letter of undertaking filing should control.

The exact deliverables are confirmed after applicability and record review.

Eligibility and trigger

Confirm the legal, commercial or operational reason for the service.

Information integrity

Reconcile identity, entity, transaction and supporting records.

DECISION TABLE

Choose the route from the current stage of the requirement.

A new application, correction, recurring filing and issue response are different assignments.

Current stage	Recommended action	Primary output	Key dependency
01Planning	Applicability review	Written route map	Complete facts
02Ready to proceed	Preparation engagement	Application or document pack	Supporting records
03Already submitted	Status or query review	Response action list	Portal or authority record

CONTROL POINTS

Good service delivery separates preparation, approval and authority dependency.

This makes responsibility and progress observable.

Facts drive applicability

The same service name can involve different requirements.

Documents support assertions

Inputs should be consistent across records and portals.

WHY REGISCORP

One organised route from eligibility to operations.

We connect letter of undertaking filing with the wider business, tax, compliance or governance context.

Outcome-first intake

We begin with the business result rather than an unexplained form.

Defined written scope

Deliverables and exclusions are made visible before execution.

DOCUMENT READINESS

Prepare a reliable source file before work begins.

The final checklist varies by service, entity, state, transaction and authority.Request a tailored checklist

Identity and address evidence for relevant parties
Entity registration and constitutional records
Current portal, licence, tax or ownership records
Transaction, employee, financial or operational evidence

OUR WORKFLOW

Assess. Prepare. Approve. Complete.

A controlled sequence reduces omissions and makes exceptions visible.

Discovery

Confirm the requirement and current stage.

Document review

Test inputs for completeness and consistency.

Preparation and approval

Prepare the action and obtain informed confirmation.

INDICATIVE TIMELINE

Understand the stages before completion.

The written scope identifies estimated professional turnaround and external dependencies; no statutory approval date is guaranteed.

01
Initial review
Normally starts after complete intake information is received.
02
Document readiness
Timing depends on availability and correction of source records.
03
Preparation
The service file is prepared for review and approval.

COMMON MISTAKES

Avoid preventable delays, rework and scope gaps.

These issues commonly surface after a commercial commitment, deadline or authority query has already created time pressure.

Starting without an applicability check

This can select the wrong form, authority or document route.

Using inconsistent source data

Conflicts create queries and correction work.

RISK CONTROL

Small input errors can create larger commercial or compliance consequences.

Review the requirement early, disclose accurate facts and retain a complete approval and completion trail.

Delay exposureLate action may narrow options or add cost.
Rejection or queryIncomplete or inconsistent records can trigger follow-up.

Who can file and what you need

Any registered person making zero-rated supplies, meaning exports and supplies to an SEZ, can file. The main bar is a prosecution for tax evasion above Rs 2.5 crore. Those who cannot file an LUT must furnish a bond with a bank guarantee instead.

GSTIN and portal login.
Digital signature or an Aadhaar or mobile-based e-sign, as the portal allows.
Names, addresses and occupations of two witnesses.
Details of the authorised signatory.

When to renew

The LUT for 2026-27 covers 1 April 2026 to 31 March 2027. File it before your first export without IGST in the year. A gap between years means any export in that gap carries IGST. Check the portal each April.

What the 57th GST Council recommended for exporters (not yet law)

Remove the condition that services to a foreign branch cannot qualify as export of services because of the distinct person rule.
Remove the cap on zero-rated turnover used in the refund formula under Rule 89(4)(C).
Automatically sanction 90 percent of zero-rated and inverted duty refund claims provisionally, based on system risk assessment.
These need notifications and portal changes before they apply.

How to file an LUT on the GST portal

1
Log in
Sign in to the GST portal and go to Services, User Services, Furnish Letter of Undertaking.
2
Select the year
Choose the financial year and fill in the export details.
3
Add witness details
Enter the two witnesses' names, addresses and occupations.
4
Sign and submit
Sign with DSC or e-sign and submit the form.
5
Download and keep
Download the acknowledgement and quote the LUT number on export invoices.

Common mistakes to avoid

Waiting until the first export to file and shipping before the LUT is accepted.
Forgetting to renew in April, so the old LUT lapses.
Not filing a separate LUT where the business has more than one GSTIN.
Exporting under LUT but not receiving payment or bringing proof of export within the time allowed, which can lead to IGST demands with interest.
Paying IGST on exports out of habit and then waiting months for a refund.

Official sources

PRACTICAL QUESTIONS

Letter of Undertaking Filing frequently asked questions

General information only. Applicability and professional responsibility are confirmed from current facts and law.Ask an expert question

01What is included in this service?+

The final written scope identifies the applicability review, documents, preparation, filing or drafting work, follow-up and completion evidence included.

02How long does it take?+

Professional turnaround depends on complexity and record readiness; authority or third-party processing is outside professional control.

03What documents are required?+

The checklist depends on the entity, people, transaction, state and current status and is provided after initial review.

PRIMARY REFERENCE

Verify the current official framework.

Central Board of Indirect Taxes and Customs Ministry of Corporate Affairs India Code

Explore · prepare · decide

A practical next step, at your pace.

Simple tools for planning your conversation. No account required; these tools do not send your answers to the team.

Your GST preparation checklist

Tick what you have ready. This is a discussion checklist, not an exhaustive filing requirement.

0 of 4 ready

Business activity and supply locationsExisting GST status and relevant filing periodInvoices / turnover records for applicability reviewQuestions and missing records to discussNo documents are uploaded here. Your selections stay on this page and reset when you leave or reload.

Plan backwards from a deadline

Enter a date you have confirmed with the relevant authority or adviser.

Confirmed deadlinePreparation bufferNo reminders are scheduled, no date is saved, and statutory extensions or holidays are not inferred.

Your next-step flow

Gather
Period, records and previous filings
Reconcile
Resolve gaps and inconsistencies
Review
Confirm applicability and scope
Act
File / respond and retain evidence

A preparation framework, not a promised approval sequence or completion time.

Tools are educational, not legal or tax advice, filing confirmation or a guarantee of eligibility. Ask RegisCorp to review your specific requirement →

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