Step 1: The application for Letter of Undertaking can be filed online by logging in to the GST portal.

Step 2: Next, go to the “Services” tab and click on “User Services.” From the drop-down menu, you need to select “Furnish Letter of Undertaking (LUT)”.

Step 3: A form will open up. Choose the financial year for LUT filing and upload the last financial year’s LUT (if you had filed it last year).

Step 4: Next, you need to name two witnesses along with their full address and occupation. Mention the place of LUT filing.

Step 5: You also need to get the form signed by an authorised person or the exporter. The authorised person includes the managing director, company secretary, or anyone authorised by these people to sign.

Step 6: The signature can be done digitally or via Electronic Verification Code. In the case of the latter, you will receive an OTP, which you need to punch in.

Step 7: Preview the form for any errors. If there is nothing to change, sign the form or verify it via an OTP and click on the “Proceed” button.

Step 8: Once this is done, you will receive an Application Reference Number (ARN). Note it down for future reference.

Step 9: You can download the acknowledgement copy of LUT by clicking on the “Download” button.