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GST Letter of Undertaking

Engaged in making exports? Know how you can export your services without paying GST.

    gst lut filing

    GST Letter of Undertaking

    Letter of Undertaking (LUT) under GST is to be filed by every tax payer registered under GST for making exports without paying IGST. The LUT is to be filed electronically in Form GST RFD-11 before exporting goods or services. However, if the exporter, after filing LUT, fails to export goods within a prescribed time period or receive remittance in convertible foreign exchange for export of goods or services within the prescribed time period, he is required to make payment of IGST along with interest.

    Steps for filing Letter of Undertaking:

    1. Login to gst.gov.in
    2. Go to: Services -> User Services -> Furnish Letter of Undertaking
    3. Select the respective Financial Year from the dropdown
    4. Now upload a copy of the LUT by clicking of “Choose File”
    5. Fill up the details as required and check Self Declaration provided
    6. Provide information relating to 2 independent witnesses
    7. Enter the Place of filing and click on “SAVE”
    8. Now click on “PREVIEW” and verify the details thoroughly as entered by you before final submission.
    9. Choose one of the options to sign the document. You can choose either “Submit with DSC” or “Submit with EVC”
    10. A confirmation message appears on the screen
    11. Now Download the acknowledgement by clicking on “Download” button