Steps
Just fill the form and our CA's will contact you regarding the GST LUT Filing.
- Request form for RFD 11 clearance. Every permitted individual must accept the formal request, which should be in handwriting and verified by the founder.
- Form GST RFD11 completed, stamped and sealed on paper.
- On letterhead (in copy), officially notarised statement of commitment.
- Certification of category bearer or banking document states that the manufacturer has gotten at least 10% of the total of the past financial year and export value (no or less than ₹1 crore) or Banker Realisation Certificate (BRC).
- On paper, he swears as he has still not been punished for any crime underneath the Central Goods and Services Tax (CGST worth more than ₹250 lakhs).
- A photocopy of the proof of Goods and Service Tax
- Documents of each season's GST returns or secondary sources of information for each of the 90 days. When it comes to maintenance, a taxable service income will suffice.
- IEC codes duplication (not applicable in case of services)
- Confirmed PAN and identification of a signature and off eyewitnesses.
- Proposal exporting
- Permission document.
Step-1:
Log in to the GST Portal.
Step-2:
Select 'Furnish Letter of Undertaking(LUT)' from the 'SERVICES' tab > 'User Services'.
Step-3:
From the 'LUT Applied for Financial Year' drop-down list, choose the financial year for which the Letter of Undertaking is applied. E.g., 2021-22.
Note: If the Letter of Undertaking is already submitted by you manually for any of the prior periods, please upload it using the 'Choose File' option on the same window.
Ascertain the following:Only PDF and JPEG files are accepted.
The upload file size limit is 2 MB.
Step-4:
On the Letter of Undertaking Form/ GST RFD-11 that displays on the screen, please fill in the information required. On the form, the following must be completed: Self-Declaration
(a): Mark each of the three boxes by clicking on them.
Exporter commits to the following by doing so:
Export of goods/services must be completed by three months of the date of issue
of the Export invoice or within any
prescribed time authorised by the Commissioner.
Following the GST rules when it comes to exports.
If you fail to export, IGST plus interest must be paid*.
(b) Provide Information to Independent Witnesses: Mention the names,
occupations, and addresses of two independent
witnesses in the red boxes.
It is noteworthy that the Witnesses listed in the Letter of Undertaking (LUT)
are also listed on the running Bond/Bank
guarantee.
Step-5:
Select a file location > Click 'SAVE' > 'PREVIEW' to double-check the form's accuracy before submitting it. It should be noted that a signed/submitted form cannot be revised at this time.
Step-6:
Sign and submit the form using one of the following methods
The Letter of Undertaking can be signed by the primary authorised signature or
any additional authorised signatory. The
Managing Director, the working partner, the Firm Secretary, the proprietor, or a
person duly authorised by such active
partner or the Board of Directors of such company or proprietor to execute the
form, can all be authorised signatories.
DSC Submission: Sign the application with the authorised signatory's
registered Digital Signature Certificate.
To access this feature, go to 'SIGN AND FILE WITH DSC' > 'SIGN AND FILE WITH
DSC'. A message box with a warning appears.
'PROCEED'> is selected. The system generates a unique ARN (Application reference
number).
OR
Submit With EVC: To use this option, go to 'SIGN AND FILE WITH EVC' > The
system will send an OTP to the authorised
signatory's registered mobile phone number and e-mail address. Enter the OTP in
the pop-up > A submission warning notice
box appears > 'PROCEED'> is selected to sign the application. The system creates
a unique ARN (Application reference
number)** for each company or limited liability partnership. A message of
confirmation arrives. By e-mail and SMS, the
GST Portal transmits this ARN to the Taxpayer's registered e-mail and mobile
number.
The acknowledgement can be downloaded by clicking the DOWNLOAD button. You can
also look at the Letters of Undertaking
previously posted on the GST website.
On the landing page, 'SERVICES' > 'User Services' > 'View my Submitted LUTs'
Choose a timeframe > View the list of LUTs
available within the given period> To see the details of a Letter of
Undertaking, click 'VIEW' next to it.
- To or outside India or
- Places covered under Special Economic Zone
- Without paying integrated tax and
- Is also registered under goods and services tax
An individual is eligible to apply for LUT if the below-mentioned conditions are fulfilled.
- There has never been the prosecution of the person under the Central Goods and Services Tax Act (CGST) or the Integrated Goods and Services Act (IGST) 2017 or any other existing laws. Where, the amount of tax levied exceeds Rs. 250 lakhs.
- The LUT shall be provided on the letterhead of the person registered under goods and services tax. It should be furnished in duplicate for a financial year. LUT is presented in the annexure to form GST RFD-11 and can be issued by the partner, MD, Company Secretary or by the person duly signed by the company or the proprietor.
- If a person fails to pay the tax within the stipulated time as mentioned under the Central Goods and Services Act, the facility of exporting without payment of IGST is withdrawn till it is paid.
