Gst Lut - File Letter of Undertaking (LUT) Online

Letter of Undertaking is commonly known as LUT. The

Gst Lut is prescribed to be furnished in form GST RFD 11 under rule 96A, whereby the exporter declares that he/she would fulfill all the requirements prescribed under GST while exporting without making IGST payment. Know more about exports under GST.

GST RFD-11 Filing Letter of Undertaking is mandatory to export goods or service or both without payment of Integrated Taxes (IGST). If LUT has not been furnished, the export can only be made through payment of IGST or by furnishing an export bond. Initially, only the options of export bond was allowed. However, to improve ease of doing business, the Government introduced LUT. LUT was to be filed offline at the concerned GST office. Now, the Government has made the process of filing Gst Lut online. Now, exporters can file LUT online through their respective GST Portal account easily by following the steps below.

Eligibility for Export under LUT

All GST registered goods and service exporters are eligible to submit LUT except the exporters who have been prosecuted for any offence and the amount of tax evasion exceeds Rs.250 lakhs under the CGST Act or the Integrated Goods and Services Tax Act,2017 or any of the existing laws. In such cases, where the exporter is not eligible to file LUT, they would have to furnish an

export bond.

Procedure for Filing Online LUT under GST

As mentioned above, filing of LUT has been made online through the GST Portal. You can follow the steps below to file LUT online:

Login to the GST Portal with valid credentials.
Go to menu bar and select ‘Service’ option. Under ‘Service’ option go to ‘User Service’ option’ and select the Tab “Furnishing Letter of Undertaking”.
Now, Form GST RFD-11 is displayed.
Select the Financial Year for which period you want to furnish the LUT.
You can also upload LUT that belong to an earlier period by clicking on the choose file option and uploading the LUT file.
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 check boxes for accepting the conditions prescribed in Letter of Undertaking.
In name, address and occupation of the independent witnesses section, enter name and address of two witness.
In the Place field, enter the place where the form is filed.
Next step is to select name of Primary Authorized signatory or other Authorized signatory who will sign the Application form.
You can click the PREVIEW button to preview the form.
You can click the SAVE button to save the form and retrieve later.
Click the SIGN AND FILE WITH DSC or SIGN AND FILE WITH EVC button.
Once signed and filed, Form cannot be edited. Kindly recheck at least once before signing and submitting.

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Frequently Asked Questions

Common questions about GST LUT Filing Online.

A GST LUT is a declaration in Form GST RFD-11 under Rule 96A, wherein an exporter undertakes to fulfill all the requirements prescribed under GST while exporting without making IGST payment.

All GST-registered goods and service exporters are eligible to submit a LUT, except exporters who have been prosecuted for any offence involving tax evasion exceeding Rs. 250 lakhs under the CGST Act, IGST Act, or any existing laws.

Filing a GST LUT is mandatory for exporters who wish to export goods or services without paying Integrated Goods and Services Tax (IGST). It allows them to export without making the IGST payment upfront, improving their cash flow.

You can file a GST LUT online through your GST Portal account by following these steps: Log in to the GST Portal, go to the "Services" menu, select "User Service," and then choose the "Furnishing Letter of Undertaking" option. Fill out Form GST RFD-11 with the required details and submit it.

When filing a GST LUT, you need to provide details such as the financial year, acceptance of prescribed conditions, names and addresses of two independent witnesses, place of filing, and the name of the authorized signatory.

Yes, if you have already furnished a LUT offline for a previous period, you can upload the same file and continue to file your application online.

An exporter must accept the conditions prescribed in the Letter of Undertaking by selecting all three checkboxes. These conditions typically include fulfilling the requirements for exporting under GST and providing necessary information or documentation when required.

Yes, you can save a partially filled GST LUT form and retrieve it later by clicking the "Save" button on the form.

After filling out the GST LUT form, you can preview it, and if everything is correct, you can submit it by clicking the "Sign and File with DSC" or "Sign and File with EVC" button.

No, once you have signed and submitted a GST LUT form, you cannot edit it. It is recommended to review the form carefully before submitting to avoid any errors.