{"id":285,"date":"2020-05-01T13:26:34","date_gmt":"2020-05-01T12:26:34","guid":{"rendered":"http:\/\/vdtc.co.in\/?p=285"},"modified":"2020-05-01T13:26:34","modified_gmt":"2020-05-01T12:26:34","slug":"what-is-the-letter-of-undertaking-in-gst","status":"publish","type":"post","link":"https:\/\/vdtc.co.in\/?p=285","title":{"rendered":"What is the Letter of Undertaking in GST?"},"content":{"rendered":"\n

In order to Export goods or services, all the suppliers registered under GST Act are required to file a Letter of Undertaking (LUT) in Form RFD-11 on GSTN common portal to export goods and services without making payment of IGST.<\/p>\n\n\n\n

A letter of undertaking is required to be filed online before exporting the goods\/services.<\/p>\n\n\n\n

Process of Filing Online LUT under GST<\/strong><\/h3>\n\n\n\n

As mentioned above, filing of Letter of Undertaking(LUT) has been made online through the GST Portal. By following the steps given below you can file LUT online:<\/p>\n\n\n\n

  1. Login to the GST Portal with Username and Password.<\/li>
  2. Go to the menu bar and select Service option then go to \u2018User Service\u2019 option\u2019 and select \u201cFurnishing Letter of Undertaking\u201d.<\/li>
  3. Now, Form GST RFD-11 is displayed.<\/li>
  4. Select the Financial Year for which period you want to furnish the LUT.<\/li>
  5. A supplier can also upload LUT that pertains to an earlier period by clicking on the choose file option and uploading the LUT file.<\/li>
  6. If the supplier has already filed LUT through Offline for the previous period then attach the copy of the form and continue to file your application.<\/li>
  7. It is important to read and select all three checkboxes for accepting the conditions prescribed in the Letter of Undertaking before filing it.<\/li>
  8. In the name, address, and occupation of the independent witnesses section, enter the name and address of two witnesses.<\/li>
  9. In the Place field, enter the place where the form is filed.<\/li>
  10. The next step is to select the name of Primary Authorized signatory or other Authorized signatories who will sign the Application form.<\/li>
  11. You can click the PREVIEW button to preview the form.<\/li>
  12. You can click the SAVE button to save the form and retrieve it later.<\/li>
  13. Click on \u201cSign and file with DSC or Sign and file with the EVC button.<\/li>
  14. It is important to note that once signed and filed, Form cannot be edited.<\/li><\/ol>\n","protected":false},"excerpt":{"rendered":"

    In order to Export goods or services, all the suppliers registered under GST Act are required to file a Letter of Undertaking (LUT) in Form RFD-11 on GSTN common portal to export goods and services without making payment of IGST. A letter of undertaking is required to be filed online before exporting the goods\/services. Process<\/p>\n

    Continue reading<\/a><\/span><\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[],"class_list":["post-285","post","type-post","status-publish","format-standard","hentry","category-gst"],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/vdtc.co.in\/index.php?rest_route=\/wp\/v2\/posts\/285"}],"collection":[{"href":"https:\/\/vdtc.co.in\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vdtc.co.in\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vdtc.co.in\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/vdtc.co.in\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=285"}],"version-history":[{"count":1,"href":"https:\/\/vdtc.co.in\/index.php?rest_route=\/wp\/v2\/posts\/285\/revisions"}],"predecessor-version":[{"id":286,"href":"https:\/\/vdtc.co.in\/index.php?rest_route=\/wp\/v2\/posts\/285\/revisions\/286"}],"wp:attachment":[{"href":"https:\/\/vdtc.co.in\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=285"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vdtc.co.in\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=285"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vdtc.co.in\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=285"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}