Letter of Undertaking can be furnished online
Letter of Undertaking (LUT) can now be furnished online in Form GST RFD 11 on GST portal to supply goods or services for export without payment of integrated tax. IGST Act (Integrated Goods and Services Tax Act) under Section 16 provides that a person can undertake export in two ways i.e. either by way of payment of IGST and claim a refund of such IGST paid or by furnishing bond or LUT to export the goods without payment of tax.
Earlier the facility to furnish the LUT was not available online and was the offline process. Now the process has been made online by making available the required forms on GST common portal.
The option is available in the User Services List under the Menu head Services. So to file the Letter of undertaking online Go to Services, then Select User Services and select Furnish Letter of Undertaking (LUT).