FAQs on Filing of Letter of Undertaking for Export of Goods or Services (FORM GST RFD-11)

FAQs on Filing of Letter of Undertaking for Export of Goods or Services (FORM GST RFD-11) 1. Who has to furnish a Letter of Undertaking

Any registered person availing the option to supply goods or services for export/SEZs without payment of integrated tax has to furnish, prior to export/SEZs supply, a bond or a Letter of Undertaking (LUT), binding himself to pay the integrated tax due along with theinterest in the event of failure to export the goods or services.

2. How to file LUT

Access the GST portal and login using valid credentials. Navigate toServices > User Services > Furnish Letter of Undertaking (LUT)command.

3. What is to be filled in LUT

GSTIN and Name (Legal Name) of the Taxpayer would get prefilled based on login. Taxpayer needs to select the financial year for which LUT is being filed, enter the name, address and occupation of two independent and reliable witnesses. Taxpayer also needs to select all the points of self-declaration before filing the LUT.

4. What if I have already furnished a LUT and also got approval for it

If a taxpayer has any LUT which was furnished manually and got approved by the Tax Authority for current Financial Year, then he can upload that LUT and file this online application for furnishing LUT to seek the online approval for that previous LUT.

5.Is it mandatory to record the manually approved LUT in online records

It is not mandatory, but if you want to record the manually approved LUT to be available in online records then you can furnish it with online application.

6. Is there any limitation regarding the upload of previous LUT

Only one previous LUT document not exceeding 2 MB in size can be uploaded in one application. To upload another LUT, taxpayer needs to file a new application.

7. Can I as a taxpayer save the LUT application during the process of filing

Taxpayer will have the facility to save the application at any stage for 15 days. Saved application can be retrieved fromDashboard>Services>User Services>My Saved Applications.

8. Can I preview the LUT application

Before signing and filing the application, taxpayer will have an option to Preview the application and save it in PDF format.

9. Who has to sign the LUT application

Any of the Authorized Signatory needs to sign and file the verification with DSC/EVC

10. How would I know that the process of furnishing LUT has been completed

After successful filing, system will generate ARN and acknowledgement. You will be informed about successful filing via SMS and Email and you can also download the acknowledgement as PDF.

11. Can I view my LUT application after filing

Taxpayer will be able to see his ARN under the Services > User Services > View My Submitted LUTs.

12. How would the LUT application be processed

The processing of LUT is available online for Model 2 States. For Model 1 States, Tax Official may process LUT manually/ online, dependent on the facility available with States to process the LUT.

13. From where can I reply to notice issued by Tax Official

Navigate toDashboard >Services > User Services > View Additional Notices/Ordersto reply to notice issued by Tax Official.

Clickhereto know more aboutView Additional Notices/Orders. 14. From where can I view the order issued by Tax Official

Navigate toDashboard >Services > User Services > View Additional Notices/Ordersto view the order issued by Tax Official.

Clickhereto know more aboutView Additional Notices/Orders. 15. What will happen if a Tax Official doesn't process the LUT application

If the LUT application is not processed by Tax Official within 3 working days, then the application will be deemed approved and the status of LUT application will be changed to Deemed Approved. When the application would be deemed approved after 3 working days, then an order copy will be generated through the GST Portal and order will be available for the taxpayer in the downloadable form. Alert will be sent to Tax Official on deemed approval along with intimation to the taxpayer.

16. What are the various status of the LUT application filed by the taxpayer

The list below provides the list of statuses of the LUT application filed by the taxpayer:

1. Submitted:Status of RFD-11 ARN after Taxpayer submits the application successfully
2. Pending for Clarification:Status of RFD-11 ARN after LUT Processing officer issues notice for seeking clarification
3. Pending for Order:Status of RFD-11 after Taxpayer submitted the reply for notice within 15 working daysOrTaxpayer do not submit the order within 15 working days and system changes the status from pending for clarification to pending for order
4. Approved:Status ofRFD-11ARN after Tax Official accepts the security furnished by Taxpayer
5. Rejected:Status ofRFD-11ARN after Tax Official rejects the security furnished by Tax Official
6. Deemed Approved:Status ofRFD-11ARN in case Tax Official doesn't take any action within 3 working days
7. Expired:On the expiry of LUT application for the particular FY, the status of the LUT application will get changed to Expired at the end of the respective FY.

17. When can a Tax Official disable LUT filing by the taxpayer If a Tax Official is not satisfied with the conditions of furnishing LUT, then LUT Processing Officer may disable LUT for such taxpayer on the GST Portal. 18. Can a taxpayer raise request from GST Portal to enable LUT If LUT Processing Officer has disabled the furnishing of LUT for some taxpayer, then to get it enabled, taxpayer has to communicate to LUT Processing Officer physically. From GST Portal, taxpayer cannot raise the request to enable furnishing of LUT.