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How to download LUT certificate from GST Portal: A guide
Letter of Undertaking (LUT) can be downloaded on the GST portal. Here is a step-by-step guide on how to download a LUT certificate.
For Indian exporters, cash flow is often a challenge when it involves paying integrated goods and services tax (IGST) upfront and claiming a refund later. That’s where the Letter of Undertaking (LUT) comes in. It allows exporters to supply goods or services without payment of IGST, easing financial burden and boosting global trade competitiveness. In this blog, we break down the step-by-step process by which you can download the LUT in the GST portal as well as the GST LUT acknowledgement.
What is an export license?
A letter of undertaking (LUT) is a formal declaration that allows GST-registered exporters to ship goods or provide services abroad without paying Integrated Goods and Services Tax (IGST) at the time of export. The exporter agrees to comply fully with all GST regulations, guaranteeing that exports meet prescribed standards and tax rules.1
By submitting an LUT, a business can export without upfront IGST payments, improving working capital liquidity and simplifying regulatory processes. By downloading the LUT certificate from the GST portal, exporters can ensure smooth, tax-free exports.
By submitting an LUT, a business can export without upfront IGST payments, improving working capital liquidity and simplifying regulatory processes. By downloading the LUT certificate from the GST portal, exporters can ensure smooth, tax-free exports.
Who should get an LUT certificate?
An LUT certificate is essential for any GST-registered exporter in India who wishes to supply goods or services internationally without the payment of Integrated GST (IGST). Filing an LUT allows eligible businesses to make zero-rated supplies under the GST law without blocking working capital in tax payments.2
The following categories of taxpayers should apply for an LUT certificate:
The following categories of taxpayers should apply for an LUT certificate:
● Exporters of goods or services: Businesses involved in international trade that want to export without paying IGST at the time of shipping.
● Suppliers to SEZ units or developers: If you’re providing goods or services to Special Economic Zones (SEZs), you can avail LUT.
● Businesses making zero-rated supplies without IGST refund claims: If you wish to export goods or services without first paying tax and later claiming a refund, obtaining a LUT is essential.
To be eligible for furnishing LUT, the applicant must not have been prosecuted for any offense involving tax evasion exceeding ₹2.5 crore under the CGST Act, IGST Act, or any existing laws. Additionally, the LUT needs to be filed every financial year to stay valid for that period.
Step-by-step guide to download letter of undertaking (LUT) certificate from GST portal
Once the LUT is successfully filed and processed, the certificate can be accessed directly from the GST dashboard. Here’s how:
Step 1: Log in to the GST portal
Go to the official GST portal at www.gst.gov.in. Enter your login credentials including username, password, and captcha code. This will take you to your GST dashboard.
Step 2: Navigate to ‘User Services’
On the dashboard menu, click on Services. Under this, go to User Services, and then select View My Submissions.
Step 3: Locate the LUT filing
In the ‘View My Submissions’ section, a list of all applications submitted from your account will be displayed. Use the filters or scroll to find the relevant LUT form, listed as ‘Furnishing of Letter of Undertaking (Form GST RFD-11)’.
Step 4: Click to download the certificate
Once the correct LUT form is located, you will find a ‘Download’ link or icon on the right side of the listing. Click on it.
Step 5: Verify the details
Open the downloaded certificate and verify the details such as GSTIN, financial year, ARN (Application Reference Number), and filing date. This document is valid for the financial year for which it was filed and can be used as proof of LUT submission.4
Conclusion
Acquiring and downloading the LUT certificate streamlines exports for Indian businesses, bypasses tax barriers, and supports international growth ambitions. By following a step-by-step approach on the Indian GST portal, businesses reduce administrative burden, save money, and speed up global shipments. As international demand for Indian goods grows, the LUT certificate enables compliance and global credibility.
Amazon Global Selling: Easy e-commerce exports and hassle-free shipping
If you are a business owner and you want to sell your products to the world, Amazon Global Selling enables you to list and sell ‘Made in India’ products on 18 Amazon global marketplaces. As an e-commerce export program, Amazon Global Selling provides support and guidance at every step of your export journey, connecting you to Amazon’s Service Provider Network for tailored compliance, payments, and logistics support.
Registered sellers can choose to ship their products by themselves through Merchant Fulfilled Network (MFN) or they can opt for Fulfillment by Amazon (FBA) and outsource order fulfillment to Amazon including packing, storage, delivery, and returns. Amazon Global Selling simplifies the process of international shipping to the world, helping businesses navigate customs and reach a vast audience.
Registered sellers can choose to ship their products by themselves through Merchant Fulfilled Network (MFN) or they can opt for Fulfillment by Amazon (FBA) and outsource order fulfillment to Amazon including packing, storage, delivery, and returns. Amazon Global Selling simplifies the process of international shipping to the world, helping businesses navigate customs and reach a vast audience.
Frequently Asked Questions
1. What is the validity period of LUT in GST?
LUTs have a one-year validity period, and exporters must provide new LUTs for each financial year. If the requirements outlined in LUTs are not met within the allotted time frame, the exporter’s privileges are revoked and they will be required to post bonds.
2. How long does it take to get a LUT certificate?
After being received along with the aforementioned self-declaration by the exporter, the LUT/Bond must be acknowledged within three working days.
3. What is the timeline for availing LUT certificate?
Exporters should apply for a new LUT at the beginning of every financial year. The processing typically takes 3–5 working days if submitted correctly.
Published on February 20, 2023.
Updated on Septemeber 15, 2025.
Sources:
1. https://www.dripcapital.com/en-in/resources/blog/lut-in-gst
2. https://www.bajajfinserv.in/how-to-download-lut-certificate
3. https://tutorial.gst.gov.in/userguide/refund/Furnishing_of_Letter_of_Undertaking_for_Export_of_Goods_or_Services.htm
4. https://payglocal.in/blog/lut-certificate-download-furnish
Updated on Septemeber 15, 2025.
Sources:
1. https://www.dripcapital.com/en-in/resources/blog/lut-in-gst
2. https://www.bajajfinserv.in/how-to-download-lut-certificate
3. https://tutorial.gst.gov.in/userguide/refund/Furnishing_of_Letter_of_Undertaking_for_Export_of_Goods_or_Services.htm
4. https://payglocal.in/blog/lut-certificate-download-furnish
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