How to apply Letter of undertaking (LUT) on GST Portal

LUT - Letter of Undertaking is a GST RFD-11 form that every taxpayer who exports Goods or Services needs to furnish in order to make exports without payment of Tax. 

 Steps to Apply LUT on your GST Portal 

Below are the steps to be followed on GST Portal to furnish LUT:

Step 1: Login to GST Portal with your Unique USER ID & Password                                                             

Step 2 : Go to “Services” Tab & then “User Services” and then Select “Furnish Letter of Undertaking (LUT)”

Step 3 :  Now Select the financial year for which you want to Apply the LUT and Fill Up the necessary details on the Letter of Undertaking Form/ GST RFD-11 that appears on your screen Eg: Self Declaration & Witness information Name, Occupation and witness address. 

Step 4: After filling up the above form now fill up Place of Filling and Click on the “Save” button to save the form and to check the form you can  “Preview” before submitting the LUT Form. 

Step 5: Sign and File the Form Using either EVC option or DSC option. 

Step 6: After submitting the form, the system will generate a unique ARN No along with Acknowledgement, which will appear on your screen and you can also download it by Clicking the “Download” Button.

You can also view previous year furnished LUT on GST Portal. For that checking already Submitted LUTs. Just Go to “Services'' Tab & then “User Services” and then “View my Submitted LUTs” and then select Application type as “Letter of Undertaking” and select the period for which you want to View the LUT and at last “Click on Search” to get details.