Letter of Undertaking (LUT) under Rule 96A of CGST Rules, 2017 enables registered exporters to supply goods/services for export without paying Integrated GST (IGST) upfront. Instead of blocking working capital by paying IGST and claiming refund later, LUT allows zero-rated exports with immediate cash flow benefit. LUT is filed annually via Form GST RFD-11 on the GST portal. Eligibility requires no outstanding tax dues and compliance with return filing. We handle end-to-end LUT filing with eligibility verification, form preparation, and portal submission.