GST Letter of Undertaking LUT Complete Guide 2026 | Form GST RFD-11 | Export Without IGST Payment
नमस्ते दोस्तों! GST Letter of Undertaking (LUT) की पूर्ण मार्गदर्शिका - Export businesses के लिए compulsory document। IGST payment without export करने की facility। gst.gov.in पर Form GST RFD-11 annual filing, IEC mandatory, Witnesses details। Bond vs LUT comparison। Live Demo सहित।
LUT क्यों आवश्यक?
Export under LUT = Zero-rated supply (No IGST payment)
Bond की तुलना में आसान process
Refund claim की hassle-free process
Working capital cash flow improvement
International competitiveness
Eligibility Criteria
Valid GST registration
Valid IEC (Import Export Code)
Regular exporter (Minimum 1 export in last FY)
No tax evasion/blacklisting history
Class 3 DSC/EVC available
LUT Validity
Financial Year-wise (Apr-Mar)
Annual renewal compulsory (1st April onwards)
Auto-approved instant process
No officer intervention
Complete Online Process
Step 1 gst.gov.in - Services - User Services - Furnish Letter of Undertaking (LUT)
Step 2 Financial Year select करें (2026-27)
Step 3 Form GST RFD-11 auto-populate
Step 4 2 Witnesses details mention (Name + Address)
Step 5 Declaration checkboxes tick करें
Step 6 DSC/EVC submit → ARN instant generate
आवश्यक Documents Checklist
Primary Documents
GST Registration Certificate
PAN Card (Business)
IEC Certificate (DGFT)
Cancelled Cheque (Bank account)
Authorized Signatory KYC
Professional Services LUT + Complete export compliance setup।
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