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May 5, 2020

How to file Letter of Undertaking Online for Export in GST Form RFD?

by Mahesh Mara in GST, GST Circular Notification

How to file Letter of Undertaking Online for Export in GST Form RFD?

Letter of undertaking is a form furnished by the registered tax payer engaged in export whereby he declares that he will fulfill all the requirements of the provision of the GST at the time of exporting without paying tax. Letter of undertaking is filed in Form GST RFD 11; It is also known as LUT. Filing of LUT is mandatory in order to export goods or service without payment of tax. In case the exporter has not furnished the LUT then he has to either pay the IGST on the goods or services exported or furnish an export bond.

Originally when the GST was introduced filing of LUT was an offline process. The tax payer or its representative were required to mandatorily visit the concerned GST officer and furnish the required documents along with export bond. This task was very time consuming as each time it uses to take at least 2 to 3 visit to the officer. Now, the government has made the process of filing the LUT online through the GST portal.

Extension in period for filing LUT for FY 2020-21:

LUT is valid from the date of filing till next of 31st March. For instance, Mr. X has filed LUT on 30/09/2019, hence the LUT is valid till 31st March 2020. LUT for the following or next year is required to be filed on GST portal on or before 31st March.

Notification No. 35/2020-Central Tax, time limit for filing of LUT for the year 2020-21 shall stand extended to 30.06.2020 and the taxpayer can continue to make the supply without payment of tax under LUT provided that the FORM GST RFD-11 for 2020-21 is furnished on or before 30.06.2020. Taxpayers may quote the reference no of the LUT for the year 2019-20 in the relevant documents.

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Procedure to file LUT online through GST portal:

The following are the steps for filing LUT online:

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”

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