All registered tax payers who export the goods or services will now have to furnish Letter of Undertaking (LUT) in GST RFD-11 form on the common portal of GSTN in order to make exports without payment of IGST. When to apply/file?- Letter of undertaking has to be filed /submitted online before exporting the goods/services. Prior to this , exporters had to manually submit the filled and signed RFD-11 on Business letterhead in duplicate – One to the Jurisdictional Deputy/Assistant Commissioner having jurisdiction over