GST RFD – 11 Return Filing, Format, Eligibility & Rule

What is RFD -11?

The registered taxpayers who export the goods or services will have to present a Letter of Undertaking (LUT) in the GST RFD-11 form on the GSTN portal. This in order to make exports without payment of IGST.

When can we apply for RFD-11?

Letter of the undertaking has to be filed /submitted online before exporting the goods/services.
Prior to application in GST portal, Exporters used to submit the filled and signed RFD-11 on Business letterhead in duplicate manually. Two copies of it have to submit one to the Jurisdictional officer or Assistant Commissioner. The other one has to be submitted along with the Export documents to the customs clearing authority.

How to file a Letter of Undertaking?

All taxpayers who are registered, and who have a zero-rated supply of goods or services have to furnish LUT in Form GST RFD-11 on the GST Portal
One can access the GST portal and log in using valid credentials.
Select Services > User Services > Furnish Letter of Undertaking

What are the details that have to be filled in LUT?

GSTIN and Name (Legal Name) of the Taxpayer -based on login.
The taxpayer needs to select the financial year for which LUT is being filed, enter the name, address, and occupation details of two independent and reliable witnesses.
The taxpayer also needs to select all the points of self-declaration before filing the LUT
What if LUT is already furnished and approved?
If a taxpayer has LUT which was furnished manually and got approved by the Tax Authority for the current Financial Year, Then the taxpayer can upload that LUT as an online application for furnishing LUT to seek the online approval for that previous LUT.

Who has to sign the Letter of undertaking application?

Primary authorized signatory/Any other Authorized Signatory needs to sign and file the verification with DSC/EVC. The authorized signatory can be the working partner, the managing director, or the proprietor or by a person duly authorized by such working partner or Board of Directors of such company or proprietor to execute the form.

The process to file the LUT

Step 1: Log in to GST Portal

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

Step 3: Select the financial year for which Letter of Undertaking is applied from the ‘LUT Applied for Financial Year’ drop-down list.

Step 4: Fill up the necessary details on the Letter of Undertaking Form/ GST RFD-11 that appears on the screen

Declaration has to be done in either way

Self-Declaration Tick mark by clicking against each of the three boxes
Independent Witnesses Information: Mention the Name, Occupation, and Address of two independent witnesses in the boxes highlighted in red color mandatorily.

Step 5: Enter the Place of filing > Click on ‘SAVE’ > click on ‘PREVIEW’ to verify the correctness of the form before submission.

Step 6: Sign and file the form using either of the below options

Who Should sign?

The Primary authorized signatory or any other authorized signatory can sign the Letter of Undertaking.
The authorized signatory can be the working partner, the Managing Director or the Company Secretary or the proprietor or a person duly authorized by working partner or Board of Directors

Submission of Form

The Form can be submitted either with DSC or with EVC

Submit with DSC

Sign the application using the registered Digital Signature Certificate of the selected authorized signatory.
To use this option, click on ‘SIGN AND FILE WITH DSC’ > Warning message box appears > Click
‘PROCEED’> System generates a unique ARN (Application reference number)

Submit with EVC
To use this option, click on ‘SIGN AND FILE WITH EVC’ > The system will trigger an OTP to the registered mobile phone number and e-mail address of the authorized signatory.

Enter that OTP in the pop-up to sign the application > Warning message box for submission appears > Click ‘PROCEED’> System generates a unique ARN (Application reference number) The Companies and LLPs can file only using DSC.

When a confirmation message appears, GST Portal sends this ARN to registered email and mobile.