1. Who has to furnish a Letter of Undertaking?
Any registered person availing the option to supply goods or services for export/SEZs without payment of integrated tax has to furnish, prior to export/SEZs supply, a bond or a Letter of Undertaking (LUT), binding himself to pay the integrated tax due along with the interest in the event of failure to export the goods or services.
2. How to file LUT?
Access the GST portal and login using valid credentials. Navigate to Services > User Services > Furnish Letter of Undertaking (LUT) command.
3. What is to be filled in LUT?
GSTIN and Name (Legal Name) of the Taxpayer would get prefilled based on login. Taxpayer needs to select the financial year for which LUT is being filed, enter the name, address and occupation of two independent and reliable witnesses. Taxpayer also needs to select all the points of self-declaration before filing the LUT.
4. What if I have already furnished a LUT and also got approval for it?
If a taxpayer has any LUT which was furnished manually and got approved by the Tax Authority for current Financial Year, then he can upload that LUT and file this online application for furnishing LUT to seek the online approval for that previous LUT.
5. Is it mandatory to record the manually approved LUT in online records?
It is not mandatory, but if you want to record the manually approved LUT to be available in online records then you can furnish it with online application.
6. Is there any limitation regarding the upload of previous LUT?
Only one previous LUT document not exceeding 2 MB in size can be uploaded in one application. To upload another LUT, taxpayer needs to file a new application.
7. Can I as a taxpayer save the LUT application during the process of filing?
Taxpayer will have the facility to save the application at any stage for 15 days. Saved application can be retrieved from Dashboard > Services > User Services > My Saved Applications.
8. Can I preview the LUT application?
Before signing and filing the application, taxpayer will have an option to Preview the application and save it in PDF format.
9. Who has to sign the LUT application?
Any of the Authorized Signatory needs to sign and file the verification with DSC/EVC
10. How would I know that the process of furnishing LUT has been completed?
After successful filing, system will generate ARN and acknowledgement. You will be informed about successful filing via SMS and Email and you can also download the acknowledgement as PDF.
11. Can I view my LUT application after filing?
Taxpayer will be able to see his ARN under the Services > User Services > View My Submitted LUTs.
12. How would the LUT application be processed?
The processing of LUT is available online for Model 2 States. For Model 1 States, Tax Official may process LUT manually/ online, dependent on the facility available with States to process the LUT.
13. From where can I reply to notice issued by Tax Official?
Navigate to Dashboard > Services > User Services > View Additional Notices/Orders to reply to notice issued by Tax Official.
14. From where can I view the order issued by Tax Official?
Navigate to Dashboard > Services > User Services > View Additional Notices/Orders to view the order issued by Tax Official.
15. What will happen if a Tax Official doesn’t process the LUT application?
If the LUT application is not processed by Tax Official within 3 working days, then the application will be deemed approved and the status of LUT application will be changed to “Deemed Approved”. When the application would be deemed approved after 3 working days, then an order copy will be generated through the GST Portal and order will be available for the taxpayer in the downloadable form. Alert will be sent to Tax Official on deemed approval along with intimation to the taxpayer.
16. What are the various status of the LUT application filed by the taxpayer?
The list below provides the list of statuses of the LUT application filed by the taxpayer:
- Submitted:Status of RFD-11 ARN after Taxpayer submits the application successfully
- Pending for Clarification:Status of RFD-11 ARN after LUT Processing officer issues notice for seeking clarification
- Pending for Order:Status of RFD-11 after Taxpayer submitted the reply for notice within 15 working days Or Taxpayer do not submit the order within 15 working days and system changes the status from pending for clarification to pending for order
- Approved:Status of RFD-11 ARN after Tax Official accepts the security furnished by Taxpayer
- Rejected:Status of RFD-11 ARN after Tax Official rejects the security furnished by Tax Official
- Deemed Approved:Status of RFD-11 ARN in case Tax Official doesn’t take any action within 3 working days
- 7.Expired:On the expiry of LUT application for the particular FY, the status of the LUT application will get changed to Expired at the end of the respective FY.
17. When can a Tax Official disable LUT filing by the taxpayer?
If a Tax Official is not satisfied with the conditions of furnishing LUT, then LUT Processing Officer may disable LUT for such taxpayer on the GST Portal.
18. Can a taxpayer raise request from GST Portal to enable LUT?
If LUT Processing Officer has disabled the furnishing of LUT for some taxpayer, then to get it enabled, taxpayer has to communicate to LUT Processing Officer physically. From GST Portal, taxpayer cannot raise the request to enable furnishing of LUT.
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:
- Access the GST Portal atwww.gst.gov.inURL. The GST Home page is displayed.
- Login to the GST Portal with valid credentials.
- Click the Services > User Services > Furnish Letter of Undertaking (LUT)command.
- Form GST RFD-11 is displayed. Select the financial year for which LUT is applied for from theLUT Applied for Financial Yeardrop-down list.
- Click theChoose Filebutton to upload the previous LUT.
- Only PDF or JPEG file formats are allowed.
- Maximum file size for upload is 2 MB.
- Select the declaration checkboxes.
- In the Name, Address and occupation of the independent and reliable witnesses section, enter the name and address of 2 witnesses.
- In thePlace of Filing LUTfield, enter the place.
- In theName of Primary/ Other Authorized Signatorydrop-down list, select the name of authorized signatory.
- In thePlace field, enter the place where the form is filed.
- In case you want to save the form and retrieve the form later, click theSAVEbutton to save the form.
A confirmation message is displayed that application is saved successfully.
Note: You can navigate to Services > User Services > My Saved Applications to retrieve the saved application later.
- Click the PREVIEW button to preview the form.
The form is displayed in the PDF format.
- Click the SIGN AND FILE WITH DSC or SIGN AND FILE WITH EVC button.
Note: If you have saved 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.
- Click thePROCEEDbutton.
- 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.
- 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.
Note: You can click the DOWNLOAD button to download the acknowledgement.