Ans: Any registered person availing the option to supply goods or services for export without payment of integrated tax has to furnish, prior to export, a bond or a Letter of Undertaking (LUT), binding himself to pay the integrated tax due along with the interest in the event of failure to export the goods or services.
Ans: Access the GST portal and login using valid credentials. Navigate to Services > User Services > Furnish Letter of Undertaking (LUT) command.
Ans: GSTIN and Name (Legal Name) of the Taxpayer would get prefilled based on login. Taxpayer needs to select the financial year for which LUT is being filed, enter the name, address and occupation of two independent and reliable witnesses. Taxpayer also needs to select all the points of self-declaration before filing the LUT.
Ans: If a taxpayer has any LUT which was furnished manually and got approved by the Tax Authority for current Financial Year, then he can upload that LUT and file this online application for furnishing LUT to seek the online approval for that previous LUT.
Q.5 Is it mandatory to record the manually approved LUT in online records?
Ans: It is not mandatory, but if you want to record the manually approved LUT to be available in online records then you can furnish it with online application.
Ans: Only one previous LUT document not exceeding 2 MB in size can be uploaded in one application. To upload another LUT, taxpayer needs to file a new application.
Ans: Taxpayer will have the facility to save the application at any stage for 15 days. Saved application can be retrieved from Dashboard > Services > User Services > My Saved Applications.
Ans: Before signing and filing the application, taxpayer will have an option to Preview the application and save it in PDF format.
Ans: Any of the Authorized Signatory needs to sign and file the verification with DSC/EVC
Ans: After successful submission, system will generate ARN and acknowledgement. You will be informed about successful submission via Email and you can also download the acknowledgement as PDF.
Ans: Taxpayer will be able to see his ARN under the Services > User Services > View My Submitted LUTs.
Ans: The processing of LUT is available online for Model 2 States. For Model 1 States, Tax Official may process LUT manually/ online, dependent on the facility available with State to process the LUT.
How can I as a taxpayer file the Letter of Undertaking (LUT) for export of goods or services at the GST Portal?
To file the Letter of Undertaking (LUT) for export of goods or services at the GST Portal, perform the following steps:
1. Access the GST Portal at www.gst.gov.in URL. The GST Home page is displayed.
2. Login to the GST Portal with valid credentials.
3. Click the Services > User Services > Furnish Letter of Undertaking (LUT) command.
4. Form GST RFD-11 is displayed. Select the financial year for which LUT is applied for from the LUT Applied for Financial Year drop-down list.
5. Click the Choose File button to upload the previous LUT.
6. Select the declaration checkboxes.
7. In the Name, Address and occupation of the independent and reliable witnesses section, enter the name and address of 2 witnesses.
8. In the Place of Filing LUT field, enter the place.
9. In the Name of Primary/ Other Authorized Signatory drop-down list, select the name of authorized signatory.
10. In the Place field, enter the place where the form is filed.
11. In case you want to save the form and retrieve the form later, click the SAVE button to save the form.
A confirmation message is displayed that application is saved successfully.
Note: You can navigate to Services > User Services > My Saved Applications to retrieve the saved application later.
12. Click the PREVIEW button to preview the form.
The form is displayed in the PDF format.
13. Click the SIGN AND FILE WITH DSC or SIGN AND FILE WITH EVC button.
Note: If you have saved the form and retrieving it later, you need to select the name of authorized signatory and enter the place where the form is filed before filing the form.
14. Click the PROCEED button.
Note: You can click the DOWNLOAD button to download the acknowledgement.