All registered taxpayers exporting goods or services will now be required to submit a Letter of Commitment (LUT) in GST RFD-11 form on the GSTN common portal to conduct exports without IGST payment.

When to file / file? - The commitment letter must be submitted / submitted online before exporting the goods / services.

Prior to this, exporters had to manually submit the completed and signed RFD-11 on commercial letterhead in duplicate-

1. One for the Deputy Commissioner / Jurisdictional Assistant who has jurisdiction over their main place of business where verification with Export documents is done through ICEGATE

2. Another along with export documents to the customs clearance authority.

Like the previous excise tax regime, this led to exporters wasting considerable time and operating expenses on this compliance.

Finally, this process has now been streamlined and made simple and fast, giving transparency to the entire export process by all the stakeholders involved.

Please note that the furnishing of bond must be done on non-judicial stamp paper and therefore requires manual submission.

Please follow this steps on GST Potal to furnish letter of undertaking (LUT) :

Step 1- Login to https://www.gst.gov.in/

Step 2: Click on ‘SERVICES Tab > ‘User Services’ > Select ‘Furnish Letter of Undertaking(LUT)’

Step 3- after that your select the financial year for which Letter of Undertaking is applied (LUT) drop-down list. Example: 2020-21