How to File LUT (Letter of undertaking) for Export Sales under GST

Filing of Letter of Undertaking for Export of Goods of Services under GST

How can I as a taxpayer file the Letter of Undertaking (LUT) for export of Goods or Services at the 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 GST Portal, Login to your Account. The GST Home page is displayed.
2. Click the Services - User Services - Furnish Letter of Undertaking (LUT).




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. 
Click the Choose file button to upload the previous LUT. Note: Only PDF or JPEG file formats are allowed. Maximum file size is 2MB.
Select the declaration check box. 
In the name, address and occupation of the independent and reliable witnesses section, enter the name and address of 2 witnesses.
In the place of Filing LUT Field, enter the place.
In the name of primary/ other authorized signatory select drop down list, select the name of authorized signatory.
In the place field, enter the place where the form is filed.

In case you want to save the form and retrieve the form later, click the save button to save the form. A confirmation message will be displayed on your screen.

You can navigate the application at any time through Services - User Services - My Saved Application.

Click on Pen icon under action tab & click on preview button to show the form in pdf version.

Form is display in PDF Format

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

Note: DSC only can be affix only for companies and LLP, Proprietorship, Partnership and individual applications can be file through EVC or DSC both.

If you have save the form and retrieving it later, you need to select the name of Authorized Signatory and enter the place where the form is filed before filing the form.

Now click on 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 and email id of the authorized signatory. Enter that OTP in the pop-up to sign the application

System generated ARN will be displayed on your screen. GST Portal sends the ARN to registered email and mobile of the Tax Payer by E-Mail and SMS. You can click the download button to download the Form / Acknowledgement