SUB GST p7.2

What is the Letter of Undertaking in GST?

1 May 2020

In order to Export goods or services, all the suppliers registered under GST Act are required to file a Letter of Undertaking (LUT) in Form RFD-11 on GSTN common portal to export goods and services without making payment of IGST.

A letter of undertaking is required to be filed online before exporting the goods/services.

Process of Filing Online LUT under GST

As mentioned above, filing of Letter of Undertaking(LUT) has been made online through the GST Portal. By following the steps given below you can file LUT online:

1. Login to the GST Portal with Username and Password.

2. Go to the menu bar and select Service option then go to ‘User Service’ option’ and select “Furnishing Letter of Undertaking”.

3. Now, Form GST RFD-11 is displayed.

4. Select the Financial Year for which period you want to furnish the LUT.

5. A supplier can also upload LUT that pertains to an earlier period by clicking on the choose file option and uploading the LUT file.

6. If the supplier has already filed LUT through Offline for the previous period then attach the copy of the form and continue to file your application.

7. It is important to read and select all three checkboxes for accepting the conditions prescribed in the Letter of Undertaking before filing it.

8. In the name, address, and occupation of the independent witnesses section, enter the name and address of two witnesses.

9. In the Place field, enter the place where the form is filed.

10. The next step is to select the name of Primary Authorized signatory or other Authorized signatories who will sign the Application form.

11. You can click the PREVIEW button to preview the form.

12. You can click the SAVE button to save the form and retrieve it later.

13. Click on “Sign and file with DSC or Sign and file with the EVC button.

14. It is important to note that once signed and filed, Form cannot be edited.