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How to download LUT certificate from GST portal?

Letter of Undertaking (LUT) can be downloaded on the GST portal. Here is a step-by-step guide on how to download a LUT certificate.

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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Frequently Asked Questions

What is the validity period of LUT in GST?

LUTs have a one-year validity period, and exporters must provide new LUTs for each financial year. If the requirements outlined in LUTs are not met within the allotted time frame, the exporter’s privileges are revoked and they will be required to post bonds.

How long does it take to get a LUT certificate?

After being received along with the aforementioned self-declaration by the exporter, the LUT/Bond must be acknowledged within three working days³.

Published on February 20, 2023.

Sources:
1. https://www.aepcindia.com/sites/default/files/pdfs/Format%20LUT%20-%20%20Form%20RFD-11.pdf
2. https://tutorial.gst.gov.in/userguide/refund/Furnishing_of_Letter_of_Undertaking.htm
3. https://cbic-gst.gov.in/pdf/Final_Master_circular_LUT_Bond_04102017.pdf

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*Map not to scale. The map has been used for design and representational purpose only, it does not depict the geographical boundaries of the country. These do not conform to the external boundaries of India recognized by the Survey of India.

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