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Tuesday, March 5, 2019

How to File LUT Online for 2019-20 | Procedure for Filing LUT Online

How to File LUT Online for 2019-20 | Procedure for Filing LUT Online : 

GST was introduced from 1st July 2017 and As per Rule 96A of CGST Rules  any registered person availing the option to supply goods or services for export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of Undertaking in FORM GST RFD-11 Bond and LUT Format to the jurisdictional Commissioner. For F.Y 2017-18 online filing of LUT was not enabled but the option of filing of LUT online has been enabled by CBEC form end of Feb’2018 for F.Y 2018-19. For F.Y 2019-20 also this option has been enabled by CBEC.

LUT can be filled online without any hassle and documentation. LUT filing procedure has been simplified by the CBEC.

Below is the procedure to file LUT online for the Period 2019-20. Refer below procedure to file LUT online. Instructions for filing LUT online on GST Portal:-

Access the GST Website. The GST Home page is displayed.

Login to the GST Portal with valid credentials.

Go to User Services and Select the Tab “Furnishing Letter of Undertaking”

Form GST RFD-11 is displayed. Select the financial year for which LUT is applied for from the LUT Applied for Financial Year drop-down list.

Click the Choose File button to upload the previous LUT.

Note:

  • Only PDF or JPEG file formats are allowed.
  • Maximum file size for upload is 2 MB.

Select the declaration check boxes.

How to File LUT Online for 2019-20 | Procedure for Filing LUT Online

In the Name, Address and occupation of the independent witnesses section, enter the name and address of 2 witnesses.

In the Place of Filing LUT field, enter the place.

In the Name of Primary/ Other Authorized Signatory drop-down list, select the name of authorized signatory.

In the Place field, enter the place where the form is filed.

Note:

  • You can click the PREVIEW button to preview the form.
  • You can click the SAVE button to save the form and retrieve later.

If you have already furnished LUT Offline, for previous period, please attach the same here and continue to file your application

If you’re filing LUT, please read and select all the three checkboxes for accepting the conditions prescribed in Letter of Undertaking

Click the SIGN AND FILE WITH DSC or SIGN AND FILE WITH EVC button.

After Filing your LUT you can check List of LUT’s Filed on GST portal under user Services tab of Services which can be displayed under below image.

 

Click on My Submitted LUT’s you can see ARN and to see form GST RFD-11 Click View:

 

Then download FORM GST RFD -11

We are receiving many queries form the users regarding LUT. After submission of LUT What to do, How LUT will be received etc…

Govt has tweet that No Physical submission of LUT is Required and circular no. 40/14/2018 has been issued in this regards.

Now no need to submit Physical Copy of LUT. Waiting for the Official notification to be released.


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