Answer

1. F

   Facts

   The LUT is filed on gst.gov.in under Services, User Services, Furnish Letter of Undertaking (LUT). It takes about 10 minutes and the acknowledgement with ARN is issued at once.

2. P

   Provisions and law

   • Rule 96A, CGST Rules 2017LUT in RFD-11 for zero-rated supplies without tax
   • 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

   The ARN is your proof of LUT. Officers rarely act further on it because the circular treats it as accepted if not acted on in 3 working days. Download the PDF and keep it with your export file.

4. C

   Conclusion

   1. 1Login and go to Services, User Services, Furnish Letter of Undertaking (LUT).
   2. 2Select the financial year in LUT Applied for Financial Year.
   3. 3Upload the previous LUT if asked (optional) and tick the three declarations.
   4. 4Enter two witnesses and the place of signing.
   5. 5Preview, then Sign and File with DSC or EVC.
   6. 6Download the ARN acknowledgement from View My Submitted LUTs.

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