LUT Filing


This is the undertaking letter that must be filed by the business entities. It must be filed by those businesses those who deal in export of goods to foreign countries. It is the letter of undertaking in GST RFD-11 form. This form is available at the common portal of the GSTN. It is introduced to facilitate exports without the payment of IGST.

Before this form/ undertaking was introduced, exporting houses had to manually submit the filled and signed RFD-11 on business letterhead on duplicate to the following:

  • One copy of this to the Jurisdictional deputy/ assistant commissioner who has the jurisdiction over the place where the business entity is located. It is the place where the verification of the export document happens through ICEGATE medium.
  • And one copy was to be submitted to the Customs Clearing authority along with the Export documents.

Due to this process of excise duties, exporters had to spend lot of their time and money.

But now the export process have been made easy, quick, and transport with the introduction of the new process of LUT filing.

Steps to furnish LUT

There are several steps that are to be undertaken to file/ furnish the LUT. These steps are provided as follows:

  • 1. You need to login to the GST portal.
  • 2. Select 'furnish letter of undertaking' under the sub-heading 'user services' which is provided under the main tab of 'SERVICES'.
  • 3. Here, the financial year for which the LUT is being filed is selected. It is selected from the drop down list of 'LUT applied for financial year'.
  • 4. Here, necessary details are to be filled up. The details are to be filled up on the letter of the undertaking form/ GST RFD-11. This will be appeared on the screen.
    The followings are to be done on the form GST RFD-11:
    Self-declaration: having a check or tick mark in front of each of the following terms. By doing these checks, the exporter undertakes the following:
    • Export of goods and services will be done within the time frame of 30 days from the date of issue of the invoice. If the export requires any further extension, then it will be allowed by the commissioner.
    • The export is abide by the law of GST which is regarding the export.
    • Payment of IGST along with the estimated/ calculated interest.
    Independent witness information is provided: occupation and address of any two witnesses must be mentioned. This information is provided/ highlighted on the boxes in red color.
  • 5. After the above steps, the exporter needs to submit the place of filing the form and then it must be saved by clicking on 'save' option.
  • 6. Then the form must be signed and file by the exporter. It can be done with the following two ways:
    • Submit with DSC: the form can be submitted using Digital Signature Certificate (DSC).
    • Submit with EVC: in this, the exporter has to click on the option of 'SIGN AND FILE WITH EVC'. An OTP will be sent to the registered mobile number and the E-mail ID of the exporter/ signatory. This OTP is then must be entered into the pop-up to sign the application.

Subscribe Our Newsletter

Get useful latest news & other important update on your email.