Filing of Letter of Undertaking (LOU) for Export of Goods or Services

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 theGST 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.

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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.

Note:

  • You can click the PREVIEW button to preview the form.
  • You can click the SAVE button to save the form and retrieve later.

11. Click the SIGN AND FILE WITH DSC or SIGN AND FILE WITH EVC button.

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12. Click the PROCEED button.

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  • 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.

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Viewing Submitted Letter of Undertakings

How can I view the submitted Letter of Undertaking (LUT) at the GST Portal?

To view the submitted Letter of Undertaking (LUT) 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 > View My Submitted LUTs command.

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All the submitted LUTs are displayed.

Note:

  • You can view any of the submitted LUTs by clicking the View link.
  • Once form is displayed, you can download the DOWNLOAD button to download the LUT.

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You can also search submitted LUTs for a particular period.

1. In the Submission Period, select the date range for the From and To period using the calendar.

2. Click the SEARCH button. The submitted LUTs are displayed.

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Category : Goods and Services Tax (7377)
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Tags : goods and services tax (5860) GST (5461) GST FAQs (234)

3 responses to “How to file Letter of Undertaking for Export of Goods or Services”

  1. Koushal Sharma says:

    Thanks for providing information on Letter of Undertaking !

  2. Prashant S. says:

    Sir,
    When will the option of Online LUT application enable on GST portal ??

  3. Hiranmayi says:

    How do we get LUT number and validity period signed by the officer to mention in supplier invoice ?

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