Letter of Undertaking (LUT)

Can you guide me who can register LUT under GST regime and How to furnish LUT in RFD-11 on GST Portal?

Asked on January 4, 2019 in Miscellaneous.
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The taxpayer who want to export without the payment of tax (IGST), has required to file LUT.

Who is eligible to submit LUT?

All goods and service exporters are eligible to submit LUT except the exporters who have been prosecuted and the amount of tax evaded exceeds Rs. 2.5 Lakhs under the CGST act or SGST act.

Here are the steps to be followed on GST portal/GSTN to furnish LUT :

Step 1: Login to GST Portal

Step 2: Go to ‘SERVICES’ Tab > ‘User Services’ > Select ‘Furnish Letter of Undertaking(LUT)’

Step 3: Select the financial year for which Letter of Undertaking is applied for from the ‘LUT Applied for Financial Year’ drop-down list. Eg: 2017-18

Step 5: Enter the Place of filing > Click on ‘SAVE’ > click on ‘PREVIEW’ to verify the correctness of the form before submission

Step 6: Sign and file the form using either of the below options:

  • Submit with DSC
  • Submit with EVC

A confirmation message appears. GST Portal sends this ARN at registered email and mobile of the Taxpayer by e-mail and SMS.

Answered on January 4, 2019.
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