LUT Filing

Letter of Undertaking for zero-rated exports.

Bookkeeping notebook and calculator on a desk
Turnaround 1–2 daysCA-led professional reviewStarting ₹799Average turnaround time: 1 day

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*Processing time refers to Bluman's internal processing after all required information and documents are received. External, government or third-party delays are excluded.

What's included

All three plans deliver the same professional quality, accuracy and final output. The difference is the service experience — processing speed, priority handling, communication and support.

  • Professional handling
  • Secure document collection
  • Professional review
  • Digital delivery
  • Secure document storage
  • Service-specific Bluman Advantage
  • Status updates
  • Post-completion support

Bluman Advantage

Eligibility check, LUT preparation and filing, export-documentation checklist and validity reminder setup.

Service overview

What this service is

Letter of Undertaking for zero-rated exports. Delivered end-to-end by Bluman's Chartered Accountants with a fixed scope and a published price.

Who needs it

Exporters of goods or services, and suppliers to SEZ units, who want to supply without payment of integrated tax instead of paying tax and claiming it back. A Letter of Undertaking is furnished for each financial year.

What Bluman will do

  • Confirm eligibility to furnish an LUT for the year rather than a bond, based on your export profile and compliance record.
  • Prepare the undertaking with correct authorised signatory and witness details.
  • File the LUT in FORM GST RFD-11 on the portal for the financial year and obtain the acknowledgement reference.
  • Advise on invoice wording and the conditions attached to exporting without payment of tax, including the timelines within which realisation or export must be completed.

Key deliverables

  • Filed LUT with the acknowledgement reference number for the financial year
  • Note on the conditions attached to the undertaking

Usually completed quickly once signatory details are available; it must be furnished for each financial year.

  • · Government fees, portal charges and applicable taxes are billed at actuals.
  • · Timelines start once complete documents and information are received.
  • · Outcomes that depend on a government authority cannot be guaranteed, but every step is tracked and communicated.

Forms and filings involved

  • FORM GST RFD-11

    Letter of Undertaking for export or SEZ supply without payment of integrated tax.

Documents required

  • GST registration certificate
  • Authorised signatory details and identification
  • Witness details as required in the undertaking
  • Previous year's LUT acknowledgement, if any

What we need from you

  • Renew the LUT at the start of each financial year.
  • Comply with the export and realisation timelines the undertaking commits you to.

Important conditions

  • Where a bond with bank guarantee is required instead of an LUT, that is handled separately.
  • Export refund claims are a separate service.

Compare plans

EssentialPriorityConcierge
Price~20% lowerBase~20% higher
QualitySameSameSame
SpeedStandard~20% faster~50% faster
HandlingStandardPriorityHighest
CommunicationStandardPriorityPremium
Order openStandard15 days30 days
Post-sales15 days30 days60 days
CoordinationStandardEnhancedPremium

Relevant add-ons

Available with this service — request any add-on from your dashboard after checkout.

  • GST Reconciliation
  • GST Health Check
  • Notice Response
  • GST Refund

Track your order

An order ID is generated only after your payment is verified — every stage is then tracked live in your dashboard.

  1. 1
    Payment ReceivedPayment received. Our team will now review your order.
  2. 2
    Under Review
  3. 3
    In Progress
  4. 4
    Awaiting Client
  5. 5
    Completed

What is an Open Order?

Even after a service is marked Completed, your order stays open for follow-up. You can reopen the same ticket for clarifications or related queries within the access window of your plan — the original order details, documents and full history are retained, and no duplicate order is created.

  • · Essential — 15 days of post-completion access
  • · Priority — 30 days of post-completion access
  • · Concierge — 60 days of post-completion access
  • · Reopening is subject to the scope of the original service.

Related services

Regulated services including certifications, attestations and statutory filings are performed or reviewed by appropriately qualified professionals as required by law. Government fees, portal charges and taxes are billed at actuals.