A Letter of Undertaking (LUT), filed via Form GST RFD-11, is a statutory declaration that allows registered Indian exporters and SEZ suppliers to ship goods or services overseas without paying upfront Integrated GST (IGST). By opting for an LUT, businesses can clear zero-rated export invoices directly without locking up critical working capital in tax payments and enduring lengthy government refund cycles. This online compliance requirement acts as an operational passport for freelancers, SaaS startups, and export houses targeting global markets.
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