query about LUT

LUT means letter of umdertaking

On export sale taxpayer has to charge IGST if he has not filed LUT, but once he filed the LUT he is free to export witbout charging IGST on bill

LUT can file online on portal

steps please

Step 1: Login to GST Portal
Step 2: Go to ‘SERVICES’ Tab > ‘User Services’ > Select ‘Furnish Letter of Undertaking(LUT)
Step 3: Select the financial year for which Letter of Undertaking is applied for from the ‘LUT Applied for Financial Year’ drop-down list. Eg: 2017-18
Note: If Letter of undertaking has been already furnished manually for any of the previous periods, then please upload the same by Clicking on ‘Choose File’ option on the same window.
Only PDF or JPEG file formats are allowed.
Maximum file size for upload is 2 MB
Step 4: Fill up the necessary details on the Letter of Undertaking Form/ GST RFD-11 that appears on the screen
The following needs to be done on the form:
Self-Declaration: Tick mark by clicking against each of the three boxes
By doing this, Exporter undertakes the following
a) Export of goods/services will be completed within a period of three months from the date of issue of Export invoice or further period allowed by the Commissioner if any.
b) To abide by GST law in respect of export
c) To pay IGST along with Interest* if failed to Export