Guideline for Filing Letter of Undertaking (LUT) for Export of Services under GST

Understanding the Importance of Letter of Undertaking (LUT)

The Letter of Undertaking (LUT) is a crucial document for businesses in India that engage in the export of services under the Goods and Services Tax (GST). It is vital for complying with the regulatory requirements set forth by the Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) authorities. This article provides a comprehensive guide on how to file the LUT for every financial year.

Steps to File LUT Using the GST Portal

The process of filing the LUT for services can be easily managed through the GST Portal. This step-by-step guide will walk you through the process with clear instructions and screenshots.

Step 1: Access the GST Portal

Log in to your GST account on the official GST Portal website. If you are not already registered, you will need to create an account first.

Step 2: Navigate to the Services Tab

Once logged in, navigate to the 'Services' tab. This tab contains a variety of user services that you can access.

Step 3: Select 'Furnish LUT'

Click on 'User Services' and then select 'Furnish LUT'. This will take you to the form where you can submit your Letter of Undertaking.

Step 4: Choose the Financial Year

For every financial year, you need to file a new LUT. Select the appropriate financial year from the dropdown menu provided. This ensures that you comply with the tax regulations for the respective year.

Step 5: Fill in the Details

Fill in the requested details on the form. This may include your business details, physical address, and any relevant tax identifiers. Ensure that the information is accurate to avoid delays in the submission process.

Step 6: Attach Last Year's LUT (If Offline Mode)

If you are operating in offline mode, you will need to scan and upload the physical copy of the previous year's LUT. If you are in online mode, you can download the previous year's LUT directly from the GST Portal.

Step 7: Preview and Finalize

Preview the completed LUT form to ensure that all the information is accurate and complete. Once you are satisfied, file the form using Digital Signatures Certificate (DSC) or Enterprise Verification Code (EVC).

Step 8: Download the LUT

To download your LUT, navigate to the 'Services' tab again. From the 'User Services' section, select 'My Application'. From the dropdown, choose 'LUT' and select the date frame. You can download last year's LUT by changing the date frame accordingly.

Contacts and Further Assistance

If you have any queries or need further assistance, feel free to contact me. My details can be found in my profile. For general inquiries, you can also reach out to the official GST Portal support team.

Staying compliant with GST regulations is essential for businesses. By following the steps outlined above, you can ensure a smooth and efficient process of filing your Letter of Undertaking (LUT).