LUT is prescribed to be furnished in the form GST RFD 11 under rule 96 A, whereby the exporter declares that he or she will fulfill all the requirements that are prescribed under GST while exporting without making an IGST payment.To file the Letter of Undertaking (LUT) for export of goods or services at the GST Portal, perform the following steps from below link:https://tutorial.gst.gov.in/userguide/refund/Furnishing_of_Letter_of_Undertaking.htm
