Each registered taxpayer who exports the goods or services will now have to provide a Letter of Undertaking (LUT) in GST RFD-11 form to start exports without payment of IGST. Letter of the undertaking has to be filed /submitted in advance of exporting the goods/services. Hence, If you are engaged in the Import-Export business, then it would always be a great option to file a LUT for getting exemption from paying GST. A New LUT should be filed for each new fiscal year. Unit LUT will be valid for one financial year. Book My Consultant would be a one-stop destination for Filing LUT under GST.