The Goods and Services Tax Network (GSTN) has approved the functionality to implement the Letter of Undertaking (LUT) for the fiscal Year 2021-2022 on the GST Portal.
Any enrollment individual claiming the option to provide the goods or services towards exporting the Special Economic Zone (SEZ) 
Get to know the complete details of supplies given to SEZ under GST India. Also, we have covered GST rules, provisions and goods export to SEZ. Read more excluding the payment of integrated tax needs to get filed before export or SEZs provide the Letter of Undertaking (LUT) if he does not been processed for the tax theft towards the amount of Rs 2.5 cr or more beneath the CGST act or IGST act or for under the statute.
Some of the instances for the transactions to which LUT are zero-rated supply to SEZ excluding IGST payment, given that the services to the client in the country outside India excluding IGST payment.
All the enrolled assessee who had paid a zero-rated supply of goods and services need to file the Letter of Undertaking (LUT) in Form GST RFD-11 upon the GST portal prior to influencing these supplies. Access the GST portal and log in by utilizing the validated credentials. Navigate to the services select the user services then Tap on the Letter of undertaking (LUT) command to furnish the LUT.
