(Last Updated On: February 26, 2018)

GSTN enables online filing of letter of Undertaking

Instructions for filing LUT online on GST Portal:-

To file the Letter of Undertaking (LUT) for export of goods or services at the GST Portal, perform the following steps:

1. Access the www.gst.gov.in URL. The GST Home page is displayed.

2. Login to the GST Portal with valid credentials.

3. Click the Services > User Services > Furnish Letter of Undertaking (LUT) command.

4. Form GST RFD-11 is displayed. Select the financial year for which LUT is applied for from the LUT Applied for Financial Year drop-down list.

5. Click the Choose File button to upload the previous LUT.

Note:

6. Select the declaration checkboxes.

7. In the Name, Address and occupation of the independent witnesses section, enter the name and address of 2 witnesses.

8. In the Place of Filing LUT field, enter the place.

9. In the Name of Primary/ Other Authorized Signatory drop-down list, select the name of authorized signatory.

10. In the Place field, enter the place where the form is filed.

Note:

11. Click the SIGN AND FILE WITH DSC or SIGN AND FILE WITH EVC button.

12. Click the PROCEED button.

Submit with DSC: Sign the application using the registered Digital Signature Certificate of the selected authorized signatory.
Submit with EVC: If the EVC option is selected, 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.

Notes:

The system generates an ARN and displays a confirmation message.
GST Portal sends the ARN at registered email and mobile of the Taxpayer by e-mail and SMS.
You can click the DOWNLOAD button to download the acknowledgement.

Filing LUT (letter of Undertaking ) online on GST Portal enabled