GST Letter of Undertaking (LUT) – File LUT for FY 2020-21
GST LUT (Letter of Undertaking)
LUT (Letter of Undertaking) is a declaration to file by the exporter to the GST department to export goods/services without payment of IGST (Integrated Goods & Service Tax).
The Government has allowed export without payment of tax to avoid working capital challenges to exporters. The LUT is filed online in RFD-11 on the common portal of GSTN. The declaration has to file before the export of goods or services.
Steps to file LUT on GST portal
Step-1: Login to the GST portal.
Step-2: Go to the ‘Services’ tab > click ‘User Services’ > Select ‘Furnish Letter of Undertaking (LUT)’.
Step-3: Select the financial year for which LUT is applied.
Step-4: Select box of Self-declarations.
Step-5: Fill up details of two witnesses containing name, occupation, and address.
Step-6: Fill up ‘Place of filing LUT’, ‘Name of Authorized signatory’ and ‘Place’.
Step-7: Click ‘Save’ and click on ‘Preview’ to verify the correctness of the information.
Step-8: Finally, submit after clicking on either ‘Sign and file with DSC’ or ‘Sign and file with EVC’.
A confirmation message will appear and ARN is generated and sent to the registered email address.
Steps to check previously filed LUT
On the GSTN home page, go to ‘Services’ > Click on ‘User Services’ > Click on ‘View my Submitted LUT’ > Select relevant period/year > Check out the list of LUTs furnished during the selected period > Click ‘View’ against the particular LUT (Letter of Undertaking) to view the detail.
