CapitalBox provides professional assistance for GST LUT (Letter of Undertaking) Filing, including document verification, application preparation, and online filing support through the GST Portal for eligible exporters. Services are provided in accordance with applicable GST laws and Government guidelines. Approval and processing are subject to the decision of the competent Government authority. Taxes and Government fees, if applicable, are extra.
CapitalBox provides a GST LUT (Letter of Undertaking) Filing facilitation service to assist GST-registered exporters and SEZ suppliers in furnishing Form GST RFD-11 on the GST Common Portal, enabling exports without payment of IGST.
For one GSTIN, one financial year, subject to standard LUT eligibility conditions
LUT Filing Fee
₹3,000 + GST
Per financial year, one GSTIN
Not Eligible for LUT
Bond Route
If eligibility conditions aren't met, a Bond with bank guarantee applies instead — outside this package
CapitalBox acts as a consultancy and facilitation service to assist GST-registered exporters and suppliers to SEZ units/developers in furnishing a Letter of Undertaking (LUT) on the GST Common Portal. Filing an LUT allows a registered person to supply goods or services for export, or to an SEZ, without payment of Integrated Tax (IGST), subject to conditions under GST law.
The role of CapitalBox is limited to reviewing the eligibility and details shared by the customer, preparing and filing Form GST RFD-11 on the GST Common Portal for the relevant financial year, and providing the customer with the system-generated LUT acknowledgement (ARN) upon successful filing.
2Eligibility for LUT
An LUT can generally be furnished by any registered person intending to supply goods or services for export, or to an SEZ, without payment of IGST, except those who have been prosecuted for tax evasion of an amount exceeding ₹2.5 crore or more under the CGST Act, IGST Act, or any earlier law, and have been convicted of such offence.
If the customer does not meet the standard eligibility conditions for LUT, they would instead be required to furnish an export Bond along with a bank guarantee to the jurisdictional GST officer. This package covers LUT filing only; Bond-route filing, if required, is outside the scope of this package and will be quoted separately.
This package covers filing of one LUT for one GSTIN for one financial year. A fresh LUT is required to be filed at the start of every financial year, or where the existing LUT is treated as not valid, such as after a specified default in export obligation.
3LUT Filing Fee
The LUT Filing Fee of ₹3,000 + GST is payable at the start of the engagement and covers filing of one LUT for one GSTIN for one financial year.
This fee is CapitalBox's professional consultancy charge for reviewing eligibility and filing Form GST RFD-11. No Government fee is currently payable for online LUT filing on the GST portal; this fee is solely CapitalBox's service charge and does not cover any other GST compliance requirement of the customer.
4What the Fee Covers
The LUT Filing Fee specifically covers, for one GSTIN, for one financial year:
Review of the customer's basic eligibility to file LUT instead of a Bond
Preparation of Form GST RFD-11 (Letter of Undertaking) based on details provided by the customer, including details of two independent witnesses
Filing of the LUT on the GST Common Portal using the customer's login credentials or duly authorized digital signature/EVC
Providing the customer with the system-generated LUT acknowledgement/ARN upon successful filing
Reasonable guidance on the basic conditions to be complied with under the furnished LUT
5What the Fee Does Not Cover
The following are outside the scope of this package and, where required, will be billed separately:
Filing of an export Bond and arranging the accompanying bank guarantee, where the customer is not eligible for LUT
Consequences of default in export obligation, including any requirement to pay IGST with interest, or subsequent ineligibility for LUT
LUT filing for more than one GSTIN, or for more than one financial year
Preparation or filing of export documentation such as shipping bills, invoices marked for export, or Bank Realisation Certificates (BRC/FIRC)
GST refund applications relating to exports (such as refund of accumulated Input Tax Credit)
Representation before tax authorities in relation to any dispute concerning the LUT or underlying export transactions
6Refund & Cancellation
The LUT Filing Fee is charged upfront and is non-refundable once the LUT has been filed on the GST portal, as it reflects the professional service rendered up to that point.
If a customer wishes to discontinue before the LUT is filed, they may request cancellation in writing; any refund in such cases, if applicable, shall be at the sole discretion of CapitalBox and may be subject to a deduction towards eligibility review and preparation work already performed.
7Important Information
CapitalBox files the LUT strictly based on data and self-declarations provided by the customer regarding their eligibility, including the absence of any prosecution for tax evasion beyond the specified threshold. CapitalBox does not independently investigate or verify the customer's prosecution history or litigation record.
An LUT is valid only for the financial year for which it is furnished and must be renewed for each subsequent financial year. If the customer fails to pay the tax due along with interest within the prescribed period after export, in respect of any export made under an LUT, the facility of exporting under LUT stands withdrawn until the amount is paid, and the customer may thereafter be required to furnish a Bond instead. Such consequences are governed entirely by GST law and are outside CapitalBox's control.
8Customer Responsibilities
The customer is responsible for confirming their eligibility to file LUT, providing accurate details (including of the authorized signatory and two independent witnesses), and for complying with all conditions attached to the LUT after it is filed — including timely realization of export proceeds and payment of any tax and interest due in case of default. CapitalBox relies on the information provided by the customer and is not responsible for any consequence arising from incorrect or incomplete information, or from the customer's subsequent non-compliance with LUT conditions.
9Data & Privacy
Business, export and identity-related information shared by the customer will be used by CapitalBox solely for the purpose of preparing and filing the LUT and will be submitted to the GST Common Portal as necessary. CapitalBox takes reasonable measures to protect customer data in accordance with applicable law, including the Digital Personal Data Protection Act, 2023.
10Limitation of Liability
CapitalBox shall not be liable for any loss, damage, tax, interest, penalty, or claim arising from the customer's export default, non-realization of export proceeds, ineligibility for LUT not disclosed by the customer, changes in GST law or portal functionality, or any act or omission of the GST Department or GST Network (GSTN). CapitalBox's liability, where applicable, shall in no event exceed the amount of fees actually paid by the customer to CapitalBox for the LUT filed for the relevant financial year.
11Fair Practices Code
CapitalBox commits to the following standards while assisting customers with LUT filing:
All fees and the scope of the LUT filing service are disclosed upfront, in writing, before the customer makes any payment
No customer is misled about LUT eligibility conditions, the annual renewal requirement, or the consequences of default in export obligation
Customer information is used only for the purpose of the LUT filing and is not sold or shared for unrelated marketing purposes
Genuine complaints are acknowledged and addressed within a reasonable and communicated timeframe
Communication with customers is conducted in clear, simple language, avoiding misleading claims about guaranteed acceptance or waiver of default consequences
This Code reflects CapitalBox's own service commitment as a facilitator. It does not substitute any statutory obligation that the GST Department or GSTN is independently required to follow.
12Grievance Redressal
In case of any concern, complaint, or dispute relating to the services rendered by CapitalBox, customers may raise the matter through the official contact channels provided by CapitalBox. CapitalBox will endeavour to acknowledge and address genuine grievances within a reasonable timeframe. This is separate from any grievance redressal mechanism of the GST Department itself, which customers may also approach directly for portal or officer-related issues.
13Legal Compliance & Governing Law
Services are provided under, and this document is governed by, applicable Indian laws. The relevance of each law to CapitalBox's GST LUT Filing facilitation service is explained below:
Central Goods and Services Tax Act, 2017
Applies directly because the first proviso to Section 16(3) of the IGST Act (read with corresponding CGST provisions) and Rule 96A of the CGST Rules together create and govern the LUT mechanism that allows export without payment of IGST, which is exactly the filing this service facilitates.
Applies because Rule 96A specifically prescribes the manner of furnishing the LUT/Bond in Form GST RFD-11, the eligibility conditions, the witness requirement, the validity period (one financial year), and the consequence of withdrawal of the LUT facility on default.
Applies directly because Section 16 of this Act defines "zero rated supply" (exports and supplies to SEZ) and gives a registered person the statutory option to supply under LUT without payment of IGST — the very benefit this filing secures.
State Goods and Services Tax Act (respective State)
Applies because the jurisdictional officer administering the customer's GSTIN, before whom the LUT is deemed accepted upon online filing (or who may examine it), operates under the mirrored State Act provisions for that jurisdiction.
Applies because the underlying export of goods facilitated by the LUT is separately governed by India's Foreign Trade Policy and the Customs Act, which regulate shipping bills, export documentation, and realisation of export proceeds relevant to LUT compliance.
Governs the contractual relationship between CapitalBox and the customer for this engagement. It applies because payment of the LUT Filing Fee and acceptance of these terms creates a valid, enforceable contract defining each party's obligations for the LUT filed.
Applies because the customer is availing a paid service from CapitalBox, making them a "consumer" under law, with the right to approach a Consumer Forum for deficiency in service or unfair trade practice.
Applies because the LUT is filed electronically on the GST Common Portal using digital authentication (DSC or EVC), and this Act gives legal recognition to such electronic filings, digital signatures, and online records.
Applies because CapitalBox processes the customer's business and identity-related information — including authorized signatory and witness details — for filing the LUT. This Act requires CapitalBox to handle this data with consent and reasonable safeguards.
Any dispute arising out of or in connection with these terms shall be subject to the exclusive jurisdiction of the courts at the location of CapitalBox's registered place of business.
14Amendments to These Terms
CapitalBox reserves the right to update or modify these terms, the fee, or the scope of the LUT filing service at any time, including in response to changes in GST law, forms, or GST Common Portal requirements. Any material changes will be communicated through the website or other official channels, and continued use of the services after such changes constitutes acceptance of the updated terms.
15Customer Acknowledgement
By subscribing to this service, the customer confirms that they meet the standard eligibility conditions for filing LUT, that they have read and understood these terms, agree to the LUT Filing Fee described above, and authorize CapitalBox to prepare and file Form GST RFD-11 on their behalf for the relevant financial year based on details they provide.
Please tick the checkbox above to continue.
16Documents Required
The list below covers information typically required to file the LUT (Form GST RFD-11) under this package.
Access & Onboarding
GSTIN and GST Portal login credentials (or authorization to file on customer's behalf)
Copy of GST Registration Certificate
Previous financial year's LUT acknowledgement (ARN copy), if filed earlier
Authorized Signatory Details
PAN and Aadhaar of the authorized signatory
Digital Signature Certificate (DSC), for companies/LLPs, or authorization for EVC-based filing
Witness Details
Name, address, and occupation of two independent witnesses
Self-Declaration
Confirmation that the entity has not been prosecuted for tax evasion of ₹2.5 crore or more under GST or earlier tax laws
17Frequently Asked Questions
Once accepted, an LUT lets you export goods or services, or supply to an SEZ, without paying IGST upfront and claiming a refund later. It replaces the need to furnish a Bond and bank guarantee, provided you meet the eligibility conditions.
A person who has been prosecuted for any offence involving tax evasion of ₹2.5 crore or more under the CGST Act, IGST Act, or any earlier indirect tax law, and has been convicted of that offence, is not eligible for LUT and must instead furnish a Bond with a bank guarantee.
Yes. An LUT is valid only for the financial year in which it is furnished. A new LUT must be filed at the start of each financial year to continue exporting or supplying to SEZ without payment of IGST.
No, once the LUT has been filed on the GST portal, since the professional service has been rendered at that point.
If export proceeds are not realized within the period prescribed under the Foreign Exchange Management Act, the facility of exporting under LUT may be withdrawn, and the tax due along with interest becomes payable. This consequence is governed by GST law and is outside CapitalBox's control once the LUT is filed.
No. This package covers filing of the LUT only. Refund applications for accumulated Input Tax Credit on account of exports are a separate service and can be arranged with CapitalBox separately.
You can raise it through CapitalBox's official contact channels. Genuine grievances are acknowledged and addressed within a reasonable timeframe, as outlined in the Grievance Redressal section above.
Disclaimer: CapitalBox provides GST LUT Filing facilitation services for one GSTIN under this package. Filing is based on eligibility confirmed and data provided by the customer; compliance with LUT conditions and export obligations remains the customer's responsibility. CapitalBox is an independent consultancy and documentation facilitator, not a Government authority, Bank or NBFC.
GST LUT Filing Terms | CapitalBox
Legal · GST LUT Filing
GST LUT Filing Terms
CapitalBox provides a GST LUT (Letter of Undertaking) Filing facilitation service to assist GST-registered exporters and SEZ suppliers in furnishing Form GST RFD-11 on the GST Common Portal, enabling exports without payment of IGST.
For one GSTIN, one financial year, subject to standard LUT eligibility conditions
LUT Filing Fee
₹3,000 + GST
Per financial year, one GSTIN
Not Eligible for LUT
Bond Route
If eligibility conditions aren't met, a Bond with bank guarantee applies instead — outside this package
CapitalBox acts as a consultancy and facilitation service to assist GST-registered exporters and suppliers to SEZ units/developers in furnishing a Letter of Undertaking (LUT) on the GST Common Portal. Filing an LUT allows a registered person to supply goods or services for export, or to an SEZ, without payment of Integrated Tax (IGST), subject to conditions under GST law.
The role of CapitalBox is limited to reviewing the eligibility and details shared by the customer, preparing and filing Form GST RFD-11 on the GST Common Portal for the relevant financial year, and providing the customer with the system-generated LUT acknowledgement (ARN) upon successful filing.
2Eligibility for LUT
An LUT can generally be furnished by any registered person intending to supply goods or services for export, or to an SEZ, without payment of IGST, except those who have been prosecuted for tax evasion of an amount exceeding ₹2.5 crore or more under the CGST Act, IGST Act, or any earlier law, and have been convicted of such offence.
If the customer does not meet the standard eligibility conditions for LUT, they would instead be required to furnish an export Bond along with a bank guarantee to the jurisdictional GST officer. This package covers LUT filing only; Bond-route filing, if required, is outside the scope of this package and will be quoted separately.
This package covers filing of one LUT for one GSTIN for one financial year. A fresh LUT is required to be filed at the start of every financial year, or where the existing LUT is treated as not valid, such as after a specified default in export obligation.
3LUT Filing Fee
The LUT Filing Fee of ₹3,000 + GST is payable at the start of the engagement and covers filing of one LUT for one GSTIN for one financial year.
This fee is CapitalBox's professional consultancy charge for reviewing eligibility and filing Form GST RFD-11. No Government fee is currently payable for online LUT filing on the GST portal; this fee is solely CapitalBox's service charge and does not cover any other GST compliance requirement of the customer.
4What the Fee Covers
The LUT Filing Fee specifically covers, for one GSTIN, for one financial year:
Review of the customer's basic eligibility to file LUT instead of a Bond
Preparation of Form GST RFD-11 (Letter of Undertaking) based on details provided by the customer, including details of two independent witnesses
Filing of the LUT on the GST Common Portal using the customer's login credentials or duly authorized digital signature/EVC
Providing the customer with the system-generated LUT acknowledgement/ARN upon successful filing
Reasonable guidance on the basic conditions to be complied with under the furnished LUT
5What the Fee Does Not Cover
The following are outside the scope of this package and, where required, will be billed separately:
Filing of an export Bond and arranging the accompanying bank guarantee, where the customer is not eligible for LUT
Consequences of default in export obligation, including any requirement to pay IGST with interest, or subsequent ineligibility for LUT
LUT filing for more than one GSTIN, or for more than one financial year
Preparation or filing of export documentation such as shipping bills, invoices marked for export, or Bank Realisation Certificates (BRC/FIRC)
GST refund applications relating to exports (such as refund of accumulated Input Tax Credit)
Representation before tax authorities in relation to any dispute concerning the LUT or underlying export transactions
6Refund & Cancellation
The LUT Filing Fee is charged upfront and is non-refundable once the LUT has been filed on the GST portal, as it reflects the professional service rendered up to that point.
If a customer wishes to discontinue before the LUT is filed, they may request cancellation in writing; any refund in such cases, if applicable, shall be at the sole discretion of CapitalBox and may be subject to a deduction towards eligibility review and preparation work already performed.
7Important Information
CapitalBox files the LUT strictly based on data and self-declarations provided by the customer regarding their eligibility, including the absence of any prosecution for tax evasion beyond the specified threshold. CapitalBox does not independently investigate or verify the customer's prosecution history or litigation record.
An LUT is valid only for the financial year for which it is furnished and must be renewed for each subsequent financial year. If the customer fails to pay the tax due along with interest within the prescribed period after export, in respect of any export made under an LUT, the facility of exporting under LUT stands withdrawn until the amount is paid, and the customer may thereafter be required to furnish a Bond instead. Such consequences are governed entirely by GST law and are outside CapitalBox's control.
8Customer Responsibilities
The customer is responsible for confirming their eligibility to file LUT, providing accurate details (including of the authorized signatory and two independent witnesses), and for complying with all conditions attached to the LUT after it is filed — including timely realization of export proceeds and payment of any tax and interest due in case of default. CapitalBox relies on the information provided by the customer and is not responsible for any consequence arising from incorrect or incomplete information, or from the customer's subsequent non-compliance with LUT conditions.
9Data & Privacy
Business, export and identity-related information shared by the customer will be used by CapitalBox solely for the purpose of preparing and filing the LUT and will be submitted to the GST Common Portal as necessary. CapitalBox takes reasonable measures to protect customer data in accordance with applicable law, including the Digital Personal Data Protection Act, 2023.
10Limitation of Liability
CapitalBox shall not be liable for any loss, damage, tax, interest, penalty, or claim arising from the customer's export default, non-realization of export proceeds, ineligibility for LUT not disclosed by the customer, changes in GST law or portal functionality, or any act or omission of the GST Department or GST Network (GSTN). CapitalBox's liability, where applicable, shall in no event exceed the amount of fees actually paid by the customer to CapitalBox for the LUT filed for the relevant financial year.
11Fair Practices Code
CapitalBox commits to the following standards while assisting customers with LUT filing:
All fees and the scope of the LUT filing service are disclosed upfront, in writing, before the customer makes any payment
No customer is misled about LUT eligibility conditions, the annual renewal requirement, or the consequences of default in export obligation
Customer information is used only for the purpose of the LUT filing and is not sold or shared for unrelated marketing purposes
Genuine complaints are acknowledged and addressed within a reasonable and communicated timeframe
Communication with customers is conducted in clear, simple language, avoiding misleading claims about guaranteed acceptance or waiver of default consequences
This Code reflects CapitalBox's own service commitment as a facilitator. It does not substitute any statutory obligation that the GST Department or GSTN is independently required to follow.
12Grievance Redressal
In case of any concern, complaint, or dispute relating to the services rendered by CapitalBox, customers may raise the matter through the official contact channels provided by CapitalBox. CapitalBox will endeavour to acknowledge and address genuine grievances within a reasonable timeframe. This is separate from any grievance redressal mechanism of the GST Department itself, which customers may also approach directly for portal or officer-related issues.
13Legal Compliance & Governing Law
Services are provided under, and this document is governed by, applicable Indian laws. The relevance of each law to CapitalBox's GST LUT Filing facilitation service is explained below:
Central Goods and Services Tax Act, 2017
Applies directly because the first proviso to Section 16(3) of the IGST Act (read with corresponding CGST provisions) and Rule 96A of the CGST Rules together create and govern the LUT mechanism that allows export without payment of IGST, which is exactly the filing this service facilitates.
Applies because Rule 96A specifically prescribes the manner of furnishing the LUT/Bond in Form GST RFD-11, the eligibility conditions, the witness requirement, the validity period (one financial year), and the consequence of withdrawal of the LUT facility on default.
Applies directly because Section 16 of this Act defines "zero rated supply" (exports and supplies to SEZ) and gives a registered person the statutory option to supply under LUT without payment of IGST — the very benefit this filing secures.
State Goods and Services Tax Act (respective State)
Applies because the jurisdictional officer administering the customer's GSTIN, before whom the LUT is deemed accepted upon online filing (or who may examine it), operates under the mirrored State Act provisions for that jurisdiction.
Applies because the underlying export of goods facilitated by the LUT is separately governed by India's Foreign Trade Policy and the Customs Act, which regulate shipping bills, export documentation, and realisation of export proceeds relevant to LUT compliance.
Governs the contractual relationship between CapitalBox and the customer for this engagement. It applies because payment of the LUT Filing Fee and acceptance of these terms creates a valid, enforceable contract defining each party's obligations for the LUT filed.
Applies because the customer is availing a paid service from CapitalBox, making them a "consumer" under law, with the right to approach a Consumer Forum for deficiency in service or unfair trade practice.
Applies because the LUT is filed electronically on the GST Common Portal using digital authentication (DSC or EVC), and this Act gives legal recognition to such electronic filings, digital signatures, and online records.
Applies because CapitalBox processes the customer's business and identity-related information — including authorized signatory and witness details — for filing the LUT. This Act requires CapitalBox to handle this data with consent and reasonable safeguards.
Any dispute arising out of or in connection with these terms shall be subject to the exclusive jurisdiction of the courts at the location of CapitalBox's registered place of business.
14Amendments to These Terms
CapitalBox reserves the right to update or modify these terms, the fee, or the scope of the LUT filing service at any time, including in response to changes in GST law, forms, or GST Common Portal requirements. Any material changes will be communicated through the website or other official channels, and continued use of the services after such changes constitutes acceptance of the updated terms.
15Customer Acknowledgement
By subscribing to this service, the customer confirms that they meet the standard eligibility conditions for filing LUT, that they have read and understood these terms, agree to the LUT Filing Fee described above, and authorize CapitalBox to prepare and file Form GST RFD-11 on their behalf for the relevant financial year based on details they provide.
Please tick the checkbox above to continue.
16Documents Required
The list below covers information typically required to file the LUT (Form GST RFD-11) under this package.
Access & Onboarding
GSTIN and GST Portal login credentials (or authorization to file on customer's behalf)
Copy of GST Registration Certificate
Previous financial year's LUT acknowledgement (ARN copy), if filed earlier
Authorized Signatory Details
PAN and Aadhaar of the authorized signatory
Digital Signature Certificate (DSC), for companies/LLPs, or authorization for EVC-based filing
Witness Details
Name, address, and occupation of two independent witnesses
Self-Declaration
Confirmation that the entity has not been prosecuted for tax evasion of ₹2.5 crore or more under GST or earlier tax laws
17Frequently Asked Questions
Once accepted, an LUT lets you export goods or services, or supply to an SEZ, without paying IGST upfront and claiming a refund later. It replaces the need to furnish a Bond and bank guarantee, provided you meet the eligibility conditions.
A person who has been prosecuted for any offence involving tax evasion of ₹2.5 crore or more under the CGST Act, IGST Act, or any earlier indirect tax law, and has been convicted of that offence, is not eligible for LUT and must instead furnish a Bond with a bank guarantee.
Yes. An LUT is valid only for the financial year in which it is furnished. A new LUT must be filed at the start of each financial year to continue exporting or supplying to SEZ without payment of IGST.
No, once the LUT has been filed on the GST portal, since the professional service has been rendered at that point.
If export proceeds are not realized within the period prescribed under the Foreign Exchange Management Act, the facility of exporting under LUT may be withdrawn, and the tax due along with interest becomes payable. This consequence is governed by GST law and is outside CapitalBox's control once the LUT is filed.
No. This package covers filing of the LUT only. Refund applications for accumulated Input Tax Credit on account of exports are a separate service and can be arranged with CapitalBox separately.
You can raise it through CapitalBox's official contact channels. Genuine grievances are acknowledged and addressed within a reasonable timeframe, as outlined in the Grievance Redressal section above.
Disclaimer: CapitalBox provides GST LUT Filing facilitation services for one GSTIN under this package. Filing is based on eligibility confirmed and data provided by the customer; compliance with LUT conditions and export obligations remains the customer's responsibility. CapitalBox is an independent consultancy and documentation facilitator, not a Government authority, Bank or NBFC.
Alternative Products
These other products might interest you
हम इस वेबसाइट पर आपको बेहतर उपयोगकर्ता अनुभव प्रदान करने के लिए कुकीज़ का उपयोग करते हैं।कुकी नीति
