Deepak Gupta | Jul 23, 2017 |
How to File LUT Online for 2018-19 | 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.
Therefore now LUT can be filled online without any hassle and documentation. LUT filing procedure has been simplified by the CBEC.
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Below is the procedure to file LUT online for the Period 2018-19. Refer below procedure to file LUT online. Option to file LUT online for F.Y 2018-19 was not available till 15th March 2018, from 16th March 2018 option for filing LUT for F.Y 2018-19 has been enabled by CBEC
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:
Select the declaration checkboxes.
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:
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…
We would like to mention that in absence of any specific instructions and notifications by Government in respect of physical submission of LUTs, no standard practise is being followed by the authorities.
There is no official communication form the Government side with regards to submission of Physical submission of LUT. Different Twitter handler of GST has given different reply.
Certain GST officers are accepting the physical copies while others are communicating that the online submission is sufficient.
Accordingly, it is suggested that Assessee should visit the respective jurisdictional office to ascertain whether authorities are accepting the physical copies or not.
Further in some states, where the GST officers are issuing LUTs manually, It has been communicated that the ARN number generated online is to be considered as LUT number.
Therefore, it is advisable to visit respective jurisdictional office to ascertain whether authorities are accepting the physical copies or not
Refer Below tweets:
Recently Govt has tweet that No Physical submission of LUT is Required and circular no. 40/14/2018 has been issued.
Now no need to submit Physical Copy of LUT. Waiting for the Official notification to be released.
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