Eligibility: Ensure that you are eligible for LUT. Generally, businesses engaged in the export of goods or services are eligible.
Online Application: The LUT is usually submitted online through the GST portal. Here are the general steps:
Log in to the GST portal using your credentials.
Navigate to the “Services” tab and select “User Services.”
Under “User Services,” select “Furnish Letter of Undertaking.”
Form GST RFD-11:
Select the financial year for which you want to furnish the LUT.
Fill in the required details in Form GST RFD-11. This may include information about the business, details of authorized signatory, etc.
Attachment of Documents: Attach the necessary documents, which may include a copy of the invoice, a copy of the export order, and any other relevant documents.
Verification: After filling in the details and attaching the required documents, review the information to ensure accuracy.
Submission: Submit the form electronically using the appropriate option on the portal.
Acknowledgment: Once submitted, you should receive an acknowledgment confirming the successful submission of the LUT.
Verification by the Authorities: The GST authorities may review the application, and if everything is in order, they will approve the LUT.
Download LUT: After approval, you can download the LUT from the GST portal.
Validity: The LUT is generally valid for the financial year for which it is submitted.