GSTN enables online filing of letter of Undertaking : Instructions for filing LUT online on GST Portal:-
Access the GST Website. The GST Home page is displayed.
Login to the GST Portal with valid credentials.
Go to User Services and Select the Tab “Furnishing Letter of Undertaking”
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.
Click the Choose File button to upload the previous LUT.
Select the declaration checkboxes.
If you have already furnished LUT Offline, for previous period, please attach the same here and continue to file your application.
If you’re filing LUT, please read and select all the three checkboxes for accepting the conditions prescribed in Letter of Undertaking.
Click the SIGN AND FILE WITH DSC or SIGN AND FILE WITH EVC button.