Should an Ahmedabad exporter pay IGST on every shipment and wait months for a refund, or file a Letter of Undertaking once a year and skip that IGST entirely? For a SaaS company on SG Highway invoicing clients in the US and Europe, the LUT route wins almost every time. Blocking working capital in a refund queue makes no sense for a service business with monthly billing. For a Navrangpura based trust that runs an export focused social enterprise to fund its charitable work, the LUT route matters just as much. Every rupee blocked in an IGST refund is a rupee not going toward the trust's own programs that year. LUT filing in Ahmedabad uses the same Form GST RFD-11 either way, and the only real question is whether you have filed it before this financial year runs out.
What happens if you export from Ahmedabad without a valid LUT?
Export without a valid LUT in place, and you cannot legally skip the IGST payment on that shipment. You either pay IGST upfront and file a separate refund claim, a process that commonly takes 3 to 6 months to actually land back in your account. Or you risk interest and a penalty for treating the supply as zero rated without the paperwork to back it up. For an Ahmedabad exporter running monthly shipments, that is not a one time cost. It is working capital blocked every single month until the refund catches up. For a growing SaaS company or a trust funded social enterprise alike, that gap can be the difference between reinvesting in growth and simply waiting on the government for money that was always yours.
Who in Ahmedabad actually needs to file an LUT, and from what turnover?
Any GST registered exporter of goods or services, or any supplier to a Special Economic Zone unit or developer, needs an LUT to skip IGST, regardless of turnover. There is no threshold here the way there is for GST registration itself. The only real eligibility bar is a clean record, since anyone prosecuted for tax evasion above ₹2.5 crore under the CGST Act, IGST Act, or an earlier tax law must file a bond instead.
Ahmedabad exporters who come to us for LUT filing usually fall into a few patterns:
- A SaaS or IT services founder on SG Highway or Prahladnagar billing clients in the US, Europe, or the Middle East every month.
- A trust or NGO in Navrangpura or Ellisbridge running an export linked social enterprise, such as handicrafts or textiles, to fund its charitable programs.
- A manufacturer at Naroda or Odhav GIDC shipping goods to an overseas buyer for the first time.
- A consultant on Satellite exporting professional services to a client based outside India.
Which Gujarat officer or department reviews your LUT application?
Form GST RFD-11 is filed on the national GST portal. It lands with whichever wing already holds your GSTIN, the Department of Gujarat State Tax or a central GST officer, the identical state versus central divide already governing your registration and returns. Every Ahmedabad exporter's GSTIN still carries state code 24, whichever wing eventually reviews the LUT. Approval for a straightforward LUT is usually automatic on the portal itself, without a manual officer review at all, unlike a bond application, which does need officer sign off.
Which dates govern your LUT's validity?
| Detail | Information |
|---|---|
| Form to file | GST RFD-11 |
| Validity period | One financial year, April to March |
| Bank guarantee required | No |
| Deadline to renew | Before 1 April each year |
Filing after 1 April without renewing your previous year's LUT means every shipment in between carries an IGST liability, even if your LUT was approved without issue the year before. We track this date for every Ahmedabad client on our books, so a renewal never quietly slips past the new financial year.
What does LUT filing cost, and what is inside the fee?
Filing Form GST RFD-11 does not attract any government charge anywhere in India. What LegalX India charges, ₹499 to start, pays for eligibility verification, document preparation, filing on the GST portal, and delivery of your approved LUT copy. Renewal each year costs the same starting fee, and we send a reminder well before the 1 April deadline so an Ahmedabad exporter never files late by accident. A bond filing, needed only in the rare case where LUT eligibility is not met, is quoted separately given the bank guarantee involved.
Where does Gujarat professional tax sit alongside your LUT filing?
An LUT keeps your export supplies free of IGST, but it says nothing about your Gujarat professional tax obligations. An exporter operating out of SG Highway or Naroda GIDC with staff on payroll still needs a Registration Certificate (RC) to deduct and remit professional tax. This certificate is issued under the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976, and the business itself typically also needs an Enrolment Certificate (EC). Both certificates also trace back to the Department of Gujarat State Tax, entirely separate from your LUT and your GST returns, with the maximum liability capped at ₹2,500 a year.
Why file your LUT in Ahmedabad through LegalX India?
Filing Form GST RFD-11 yourself is straightforward on paper, but missing the eligibility check or forgetting the annual renewal is where most exporters get caught out. Here is how LegalX India handles it:
- We verify your eligibility and confirm you do not need a bond instead.
- You share your GST certificate, PAN, and IEC through our secure intake.
- We file Form GST RFD-11 on the GST portal on your behalf.
- You receive your approved LUT, plus a renewal reminder before next April.
LegalX India already handles this exact filing for 15,000+ clients across India, and an Ahmedabad exporter's question about an LUT usually gets a callback inside 30 minutes. Read LUT filing in India explained for the full national eligibility rules and documents list, then talk to our team about the SG Highway or Navrangpura specifics that apply to your export business.