In order to ease out the difficulties being faced by the registered persons in filing the LUTs physically and submitting the documents in the department, GST council has enabled the option of online filing of LUT. After logging in, one can find “Furnish Letter of Undertaking” under the tab “User Services.” Form RFD-11 will be generated for executing LUT online after clicking the option “Furnishing Letter of Undertaking”. Therefore, the taxpayer can conveniently file LUT by logging in on the portal and furnishing the requisite details viz. financial year for which LUT is applied, name and address of two witnesses and name of Primary/ other Authorized Signatory, attaching previous offline LUT (if any filed) etc