A. FAQs on Filing of Letter of Undertaking for Export of Goods or Services (FORM GST RFD-11)

Q.1 Who has to furnish a Letter of Undertaking?

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.

Q.2 How to file LUT?

Ans: Access the GST portal and login using valid credentials. Navigate to Services > User Services > Furnish Letter of Undertaking (LUT) command.

Q.3 What is to be filled in LUT?

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.

Q.4 What if I have already furnished a LUT and also got approval for it?

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.

Q.6 Is there any limitation regarding the upload of previous LUT?

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.

Q.7 Can I as a taxpayer save the application during the process of submission?

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.

Q.8 Can I preview the application?

Ans: Before signing and filing the application, taxpayer will have an option to Preview the application and save it in PDF format.

Q.9 Who has to sign the application?

Ans: Any of the Authorized Signatory needs to sign and file the verification with DSC/EVC

Q.10 How would I know that the process of furnishing LUT has been completed?

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.

Q.11 Can I view my submission after filing?

Ans: Taxpayer will be able to see his ARN under the Services > User Services > View My Submitted LUTs.

Q.12 How would the LUT be processed?

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.

B. Manual on Filing of Letter of Undertaking for Export of Goods or Services (FORM GST RFD-11)

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.

FORM GST RFD-11 Image 1

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.

Note:

  • Only PDF or JPEG file formats are allowed.
  • Maximum file size for upload is 2 MB.

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.

FORM GST RFD-11 Image 2

11. In case you want to save the form and retrieve the form later, click the SAVE button to save the form.

FORM GST RFD-11 Image 3

A confirmation message is displayed that application is saved successfully.

FORM GST RFD-11 Image 4

Note: You can navigate to Services > User Services > My Saved Applications to retrieve the saved application later.

FORM GST RFD-11 Image 5

12. Click the PREVIEW button to preview the form.

FORM GST RFD-11 Image 6

The form is displayed in the PDF format.

FORM GST RFD-11 Image 7

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.

FORM GST RFD-11 Image 8

14. Click the PROCEED button.

FORM GST RFD-11 Image 9

  • Submit with DSC: Sign the application using the registered Digital Signature Certificate of the selected authorized signatory.
  • Submit with EVC: If the EVC option is selected, the system will trigger an OTP to the registered mobile phone number and e-mail address of the authorized signatory. Enter that OTP in the pop-up to sign the application.

Notes:

  • The system generates an ARN and displays a confirmation message.
  • GST Portal sends the ARN at registered email and mobile of the Taxpayer by e-mail and SMS.
  • You can click the DOWNLOAD button to download the acknowledgement.

FORM GST RFD-11 Image 10

Note: You can click the DOWNLOAD button to download the acknowledgement.

FORM GST RFD-11 Image 11

More Under Goods and Services Tax

Posted Under

Category : Goods and Services Tax (8439)
Type : Articles (18557)
Tags : FAQs (525) goods and services tax (6878) GST (6479) GST FAQs (305)

4 responses to “How to file Letter of Undertaking- LUT (FORM GST RFD-11)”

  1. Faraz Ahmed says:

    If anybody fails to furnish LuT, then what are the consequences

  2. Ashish Kaushik says:

    Kindly confirm source of FAQ. Is it self generated or released by CBEC ?
    If by CBEC kindly share notification no or any other relevant source.

  3. Ashish Kaushik says:

    Is there any official notification no ?

  4. Phani Kumar says:

    Is it ARN is Final or any other Confirmation/Acceptance will Come from Dept.

Leave a Reply

Your email address will not be published. Required fields are marked *