The full form of LUT is Letter of Undertaking. It is a document that exporters can file to export goods or services without having to pay taxes. Under the new GST regime, all exports are subject to IGST, which can later be reclaimed via a refund against the tax paid. Given the difficulties faced by many exporters in processing of tax refunds, alternative options can seem very attractive. An LUT spares exporters the effort of pursuing a refund and eliminates the blocking of funds by way of tax payments. Its filing can be done online, making it super-easy and quick. Under CGST Rules, 2017, any registered person can furnish a bond or LUT in form GST RFD 11 and export goods without the payment of integrated tax.

You should submit the information in the relevant fields and then submit the form online. No documents are required to be attached in case the application for LUT is filed online apart from attaching the previous year’s LUT.
On submission of the LUT Online, an Application Reference Number (ARN) would be generated.
As soon as the ARN No. is generated, the LUT would be deemed to be submitted and No Physical Documents are required to be submitted after this to the Jurisdictional Officer for the acceptance of LUT. The LUT would be deemed to be accepted once the ARN No. is generated.