Article · 5 min
Filing of Letter of Undertaking for Export of Goods or Services (Form GST RFD-11)
GSTN · tutorial.gst.gov.in Free Intermediate India
The GST portal's own steps for filing a Letter of Undertaking, which lets you export goods or services, including digital products sold abroad, without paying IGST first.
- File Form GST RFD-11 on the portal under Services, User Services
- An LUT is filed for each financial year
- Upload the previous LUT if you are renewing