GST-How to file an LUT?
There are 2 routes for non payment of GST on export:
Pay IGST and claim refund
File a letter of undertaking (LUT) which let's you export goods or services without payment of GST.
All registered tax payers who export the goods or services have to furnish Letter of Undertaking (LUT) in GST RFD-11 form on the common portal of GSTN in order to make exports without payment of IGST.
When to apply/file?
Letter of undertaking has to be filed /submitted online before exporting the goods/services.
Steps to furnish LUT
Login to GST Portal
Go to ‘SERVICES’ Tab > ‘User Services’ > Select ‘Furnish Letter of Undertaking(LUT)’
Select the financial year for which Letter of Undertaking is applied for from the ‘LUT Applied for Financial Year’ dropdown list. Eg: 2020-21
1. Only PDF or JPEG file formats are allowed.
2. Maximum file size for upload is 2 MB
Fill up the necessary details on the Letter of Undertaking Form/ GST RFD-11 that appears on the screen.
The following needs to filled:
1. Self-Declaration: Tick mark by clicking against each of the three boxes
By doing this, Exporter undertakes the following:
Export of goods/services will be completed within a period of three months from the date of issue of Export invoice or further period allowed by the Commissioner if any.
To abide by GST law in respect of exports
To pay IGST along with Interest* if failed to Export
* Interest must be paid at the rate of 18% per annum for the period from date of issue of export invoice upto date of Payment of IGST
2. Give Independent Witnesses Information: Mention the Name, Occupation and Address of two independent witnesses in the boxes
Enter the Place of filing > Click on ‘SAVE’ > click on ‘PREVIEW’ to verify the correctness of the form before submission.
Note that currently, the revision of a signed/submitted form is not possible.
Sign and file the form using either of the below options:
Who should sign?
The Primary authorised signatory/ any other authorised signatory can sign the Letter of Undertaking.
Authorised signatory can be the working partner, the Managing Director or the Company Secretary or the proprietor or by a person duly authorised by such working partner or Board of Directors of such company or proprietor to execute the form.
Submit with DSC: Sign the application using the registered Digital Signature Certificate of the selected authorized signatory. To use this option, Click on ‘SIGN AND FILE WITH DSC’ > Warning message box appears > Click ‘PROCEED’> System generates a unique ARN (Application reference number) **
Submit with EVC: To use this option, Click on ‘SIGN AND FILE WITH EVC’ > 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 > Warning message box for submission appears > Click ‘PROCEED’> System generates a unique ARN (Application reference number)** Note: Companies and LLPs can file only using DSC ** A confirmation message appears. GST Portal sends this ARN at registered email and mobile of the Taxpayer by e-mail and SMS. You can click on the DOWNLOAD button to download the acknowledgement.
You may also check the Letter of Undertakings previously furnished on the GST portal. On the home page, Go to ‘SERVICES’ > ‘User Services’ > ‘View my Submitted LUTs’ > Select period > Check out the list of LUTs furnished during the selected period > Click ‘VIEW’ against the particular Letter of Undertaking to view the detail.
You can offline download the above guide below: