All GST-registered exporters are required to file a Letter of Undertaking (LUT) and can avail export subsidies offered by the government. A LUT is prescribed to be furnished in form GST RFD 11 under rule 96A, whereby an exporter declares that all the requirements prescribed under GST have been fulfilled while exporting without making IGST payment1. If the exporter fails to provide a LUT, then he has to pay IGST or provide an export bond.
Step-by-step guide to download Letter of Undertaking (LUT) certificate from GST Portal
Some of the following steps to view the filed Letter of Undertaking (LUT) on the GST Portal are2:
1. Go to the GST portal’s website.
2. Provide valid credentials and login to access the portal.
3. Choose ‘Services > User Services > See My Submitted LUTs’ from the menu and download the LUT certificate.
LUT needs to be submitted by every exporter who wants to declare that he/she is fulfilling all the requirements mentioned under GST while exporting without making IGST payment.
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Published on February 20, 2023.