The GST Portal has enabled the filing of LUT service online and the instructions for filling LUT on the portal, as under:
- Login in to your GST account, then go to Services.
- In the services tab, go to Users Services and select the Tab “Furnishing Letter of Undertaking”.
- Select the Financial Year for which you want to furnish the LUT.
- If you have already furnished LUT offline, for previous period, please attach the same at the GST portal and continue to file the application.
- For filing LUT, please read and select all the three check boxes for accepting the conditions prescribed in Letter of Undertaking.
- Enter the details of two independent witnesses.
- Primary authorised signatory or other Authorised signatory can sign the Application Form.
- Once signed and filled, Form cannot be edited.
This is how one can file LUT online though the GST portal now.