LUT for Companies Using EVC and Not DSC?

Hello

On most websites I read, for LUT, LLP, and Companies, DSC is mandatory. 

However, today, my CA was able to obtain an LUT for a Private Limited company using the EVC method of an Authorised Signatory without requiring DSC at all

I also received the LUT certificate. 

I wonder if the rules were changed or will this EVC based approach create problems for me in the future?

Replies (2)
Quick Summary
A Private Limited company successfully filed an LUT using EVC instead of DSC. If the GST portal accepted the filing and issued the LUT, it is generally valid. However, DSC remains the recommended method for companies as portal requirements may change.

The Income Tax authorites have permitted the use of EVC for certain filings, including LUT, for specific entities like Private Ltd. companies, in place of DSC for authorized signatories in some cases. This is part of the govt"s digital initiatives to simplify compliance. 

For LUT (Form RFD-11) filing on the GST portal, the DSC versus EVC eligibility depends on your entity type.

General rule on the GST portal:
- Proprietors and partnership firms: EVC is allowed
- Companies (Private Limited, Public Limited, LLP): DSC is typically mandatory for most GST filings including LUT

If your company is encountering issues filing LUT with EVC:
1. Check whether the authorised signatory has a valid Class 2 or Class 3 DSC registered on the GST portal under the company's GSTIN
2. If DSC is expired or not mapped, update it first under My Profile, then attempt the LUT filing
3. The LUT must be filed before exporting without IGST, so do not delay resolving the DSC issue

Note: some smaller companies have successfully filed LUT via EVC in cases where the portal did not enforce DSC. But this is not guaranteed and changes with portal updates. If EVC is accepted, it is valid, but DSC is the safer and recommended route for companies.

For a complete LUT filing checklist and export compliance steps, this [GST on export of services guide](https://taxgarden.in/blog/gst-on-export-of-services-zero-rated-place-of-supply-india-2026) covers the full process including what to do if portal errors block your filing.

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