What is RFD-11?
Form GST RFD-11 is the form used to furnish a Letter of Undertaking, or LUT, under GST. By filing it, the exporter undertakes to meet the conditions for zero-rated exports, such as actually exporting and receiving payment within the permitted time. In return, the exporter can issue export invoices without charging IGST. The LUT is filed online on the GST portal and is generally valid for one financial year, so it needs to be renewed before each new year begins.
Without an LUT, you can still export, but you must charge and pay IGST and then claim it back as a refund.
Why it matters for exporters
Most service exporters prefer the LUT route because it avoids blocking cash in IGST. Once your RFD-11 is accepted, each export invoice should carry the wording "Supply meant for export under LUT without payment of IGST". Forgetting to renew the LUT at the start of a financial year is a common slip: invoices raised in April without a valid LUT may not qualify for the no-IGST treatment, and your CA will need to fix it.
The LUT is a GST document. It is separate from the EDF, which is a FEMA declaration filed with your AD bank, and the EDF does not change your GST obligations. In practice you need both: an LUT so your invoice is zero-rated without tax, and an EDF so your bank can track the export until it is paid.
Example
Granite Peak Software Pvt Ltd files RFD-11 on 25 March 2027 for FY 2027-28. Its first export invoice of the year, dated 3 April 2027 for USD 12,000, carries the LUT wording and zero IGST, and the invoice is built with the export invoice tool. That invoice then goes onto Granite Peak's April EDF, due by 30 May 2027.
Common confusion
RFD-11 is not a refund application despite the "RFD" prefix; that is RFD-01. For the filing steps, read LUT for export of services. This is general information, not tax advice.