The Goods and Services Tax Network (GSTN) has enabled the functionality to furnish Letter of Undertaking (LUT) for Financial Year 2021-2022 on the GST Portal.

Any registered person availing the option to supply goods or services for export or SEZs without payment of integrated tax has to furnish, prior to export/SEZs supply, a Letter of Undertaking (LUT), if he has not been prosecuted for tax evasion for an amount of Rs 2.5 Crore or above under the CGST Act/IGST Act/Existing law.

Example of transactions for which LUT are zero-rated supply to SEZ without payment of IGST, Export of goods to a country outside India without payment of IGST, Providing services to a client in a country outside India without payment of IGST.

All registered taxpayers who have a zero-rated supply of goods or services have to furnish LUT in Form GST RFD-11 on the GST Portal before affecting such supply. Access the GST portal and log in using valid credentials. Navigate to Services, select User Services then click on the Furnish Letter of Undertaking (LUT) command to file LUT.