Step-by-Step Guide: Simplifying the Online Process for GST LUT Filing on the GST Portal

NOIDA, India - July 12, 2025 - PRLog -- In a bid to enhance the ease of doing business and provide startups/businesses a conducive ecosystem for better growth, the Indian government is leaving no stone unturned. Streamlining the regulatory and compliance requirements has been among top priorities. Contributing to this government move, Setindiabiz has released a comprehensive step-by-step guide on filing the GST LUT (Letter of Undertaking) online via the GST portal, helping importers/exporters dive into the detailed process, reduce errors, and therefore, guiding taxpayers to ensure seamless compliance.

Why does GST LUT Filing Matter?

Under GST laws, businesses involved in exporting goods or services without tax payment are mandatorily required to submit a Letter of Undertaking (LUT) annually. Failing to file LUT can result in tax liabilities and also attract fines & penalties. However, many taxpayers struggle with the complexities involved in the GST LUT filing procedure online on the GST portal. This guide provides clear and concise knowledge of the GST LUT filing procedure with clear instructions.

Key Highlights of the Guide

Who Needs to File GST LUT?

• Exporters, SEZ suppliers, and businesses under the LUT scheme.

Prerequisites for Filing

• Valid GST login credentials (username/password).
• Digital Signature Certificate (DSC) or EVC (Electronic Verification Code).

Step-by-Step Process

1. Log in to the GST portal (www.gst.gov.in).
2. Navigate to Services > User Services > Furnish LUT.
3. Select Financial Year and upload the signed LUT (Form GST RFD-11).
4. Verify via DSC/EVC and submit.
5. Download the acknowledgement for records.

Common Pitfalls & Solutions

• Incorrect DSC registration? Use EVC via OTP.
• Form GST RFD-11 not visible? Ensure your GST profile is updated as an exporter.

Deadlines & Compliance

• LUT must be filed before April 1st for each financial year.
• Failing to file GST LUT on or before the due date may attract 18% interest on tax dues.

For assistance related to GST LUT filing and ensuring compliance, visit: https://www.setindiabiz.com/gst-lut-filing

About SETINDIABIZ

Setindiabiz is a foremost player in providing GST Registration and other tax compliance solutions, with a number of compliance solutions such as registration, offering tutorials, software, and expert support to simplify tax processes for businesses across India.

Consult GST & Taxation Experts to navigate the complexities of the step-by-step GST LUT filing process, ensuring you file it smoothly.