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February 19, 2021

Stepwise online process for submission of Letter of Undertaking for FY 2021-22

by CA Shivam Jaiswal in GST

Stepwise online process for submission of Letter of Undertaking for FY 2021-22

As per rule 96A of CGST Rule-2017 notified under Notification No. 16/2017 dated 07-07-2017, where any registered person availing the option to supply goods or services for export without payment of IGST is required to furnish a bond or a Letter of Undertaking prior to export, in Form GST RFD-11.  The facility of export under LUT has been extended to all registered persons who intend to supply goods or services for export without payment of integrated tax except those who have been prosecuted for any offence under the CGST Act or the Integrated Goods and Services Tax Act, 2017 or any of the existing laws and the amount of tax evaded in such cases exceeds two hundred and fifty lakh rupees.

In Union Budget 2021 the government proposed that, refund of GST paid on export of goods and/or services (i.e. rebate) will be restricted to notified taxpayers or goods/ services. Because of this change, businesses which were earlier claiming rebate on payment of tax for export supplies will now have to resort to exports without payment of tax under Bond or Letter of Undertaking and then subsequently, claim a refund of unutilised input credit

The new Letter of Undertaking for FY 2021-2022 should be made available before 01-04-2021 for doing exports on or after 01-04-2021. GSTN common portal has activated the facility to furnish Letter of Undertaking for FY 2021-22. The LUT is valid from the date of filing till 31st March 2022.

Procedure for Submission of Letter of undertaking online:

Submission / Renewal of Letter of undertaking is a very simple and user friendly procedure. The step by step process to for Submission of Letter of undertaking online is as below:

Step 1: Go to https://www.gst.gov.in/ and Login in to the GST portal using Login Credentials

Step 2: Go to menu bar and select ‘Service’ option. Under ‘Service’ option go to ‘User Service’ option’ and select the Tab “Furnishing Letter of Undertaking”.

You will be redirected to GST RFD 11 Form.

Step 3: Filing and submitting the form:

After you have redirected to GST FRD 11 form fill the following details as below:

  1. Select the Financial Year for which the LUT is to be filed
  2. Upload the previous year LUT
  3. Select all the check box
  4. Enter details of 2 witnesses, the details include:
    • Name of both witnesses
    • Address of both the witnesses
  5. Place of filing LUT
  6. Select the Name of the Authorized signatory and Place

Now click on “Save” button and after the form is saved click on either on “Sign and file with DSC” and “Sign and file with EVC”

Once signing is done the taxpayer can download the Letter of Undertaking

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