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    <title>What is the process of filing a Letter of Undertaking (LUT) under Goods &amp; Service Tax (GST)?</title>
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    <description>Filing a Letter of Undertaking (LUT) in Form RFD-11 on the GST portal permits registered exporters not disqualified by criminal or tax-evasion allegations to export goods or services without payment of integrated tax for the financial year; disqualified exporters must instead furnish an export bond. The online process requires selection of the LETTER OF UNDERTAKING option, selection of the financial year, witness details, optional prior-year LUT attachment, and authentication by electronic verification code or recognised digital signature certificate, with certain supporting documents attached.</description>
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      <description>Filing a Letter of Undertaking (LUT) in Form RFD-11 on the GST portal permits registered exporters not disqualified by criminal or tax-evasion allegations to export goods or services without payment of integrated tax for the financial year; disqualified exporters must instead furnish an export bond. The online process requires selection of the LETTER OF UNDERTAKING option, selection of the financial year, witness details, optional prior-year LUT attachment, and authentication by electronic verification code or recognised digital signature certificate, with certain supporting documents attached.</description>
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