Answer

1. F

   Facts

   Companies and LLPs must sign GST filings with a Digital Signature Certificate (DSC). Proprietors and partnerships can use EVC (Aadhaar OTP). The LUT is signed by the authorised signatory registered on the portal.

2. P

   Provisions and law

   • Rule 26, CGST Rules 2017Applications on the portal are signed by DSC; companies and LLPs must use DSC, others may use EVC
   • Circular 8/2017-GSTLUT available to all exporters except those prosecuted for evasion above ₹250 lakh; valid for the financial year; deemed accepted if not accepted within 3 working days
3. A

   Analysis

   If the company tries EVC, the portal will not allow it. Make sure the director's or authorised signatory's DSC is registered on the GST portal and not expired. Circular 8/2017-GST says the LUT is signed by a working partner, MD, company secretary, proprietor or a person authorised by them.

4. C

   Conclusion

   1. 1Check that the signatory's DSC is valid and registered under My Profile, Register/Update DSC.
   2. 2Install the emSigner utility on the computer.
   3. 3File RFD-11 and sign with DSC.
   4. 4Download the acknowledgement.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.