Export Invoice Under LUT: Format, Declaration and Steps
To export without paying IGST, file a Letter of Undertaking (form GST RFD-11) on the GST portal for the financial year, then issue export invoices marked “Supply meant for export under Letter of Undertaking without payment of integrated tax”, showing IGST as 0%, the foreign buyer's name and address, the currency and – for goods – the port and shipping bill details.
Step 1: File the LUT
On the GST portal go to Services → User services → Furnish Letter of Undertaking (RFD-11). It is valid for one financial year, so renew it every April. Keep the ARN – many exporters print it on the invoice.
Step 2: Issue the export invoice
- Your name, address and GSTIN; invoice number and date.
- The foreign buyer's name and full address (no GSTIN).
- Description, HSN/SAC, quantity and value – in INR, or in the foreign currency with the INR value.
- IGST rate and amount shown as zero.
- The declaration: “Supply meant for export under Letter of Undertaking without payment of integrated tax.”
- For goods: port code, shipping bill number and date when available.
Step 3: Receive payment
Export of services must be paid in convertible foreign currency (or INR where RBI permits). Keep the bank's FIRC or e-BRC – it is your proof of export.
Export invoices in Invoice24
Choose the Export (LUT) invoice type: the declaration, zero IGST and the currency are set for you, and the client's country comes from the worldwide address picker.
Frequently asked questions
Can I export without an LUT?
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Yes, but then you pay IGST on the export and claim it back as a refund. The LUT avoids blocking that cash.
Is an LUT needed for every export?
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No. One LUT covers all exports in the financial year it is filed for.
Can freelancers use an LUT?
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Yes. A GST-registered freelancer exporting services can file an LUT and invoice foreign clients without IGST.
GST invoices, quotations with client approval and branded letterheads – private, offline-ready and free.