RFD-11 Due Date, Penalty and How to File
RFD-11 (Letter of Undertaking for exports (LUT, RFD-11)) applies to Private Limited Company, One Person Company (OPC) and LLP. Exporters and SEZ suppliers file a fresh LUT each FY (ideally before the FY starts) to export without paying IGST. Source: indiafilings.com/learn/gst-calendar-2025
RFD-11 at a glance
- Form
- RFD-11
- Applies to
- Private Limited Company, One Person Company (OPC) and LLP
- Due date
- 31 March every year
- Category
- GST
- Filing portal
- GST Portal
- CA required
- Recommended (a CA/CS helps)
Dates reflect Indian statute as of mid-2026 and are extension prone (the MCA and CBDT issue circulars). Always confirm with your CA before filing.
When RFD-11 applies, and when you can skip it
You export goods or services, or supply to SEZ, and want to do so without paying IGST.
Skip if you do not export, or you choose to export on payment of IGST and claim a refund.
RFD-11: frequently asked
What is the due date of RFD-11?+
RFD-11 (Letter of Undertaking for exports (LUT, RFD-11)) is due 31 March every year.
Who needs to file RFD-11?+
RFD-11 applies to Private Limited Company, One Person Company (OPC) and LLP. You export goods or services, or supply to SEZ, and want to do so without paying IGST.
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