How to Apply for LUT (Letter of Undertaking) in GST: Step-by-Step

Applying for an LUT on the GST Portal

Form GST RFD-11 (Letter of Undertaking) allows exporters to make supplies without paying tax. Here is how to submit it online in under 10 minutes:

1. Log into the GST portal using your credentials.
2. Navigate to Services > User Services > My Applications.
3. Select Application Type as "LUT" and click "New Application".
4. Choose the correct financial year for which you are submitting the LUT.
5. Upload the previous LUT if applicable, and fill in the details of two independent witnesses.
6. Sign the application using DSC or EVC and submit.

Once submitted, the GST portal generates an instant ARN (Application Reference Number) which acts as your active LUT reference for exporting services during the financial year.